Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 280 employees and occupies 66,000 square feet; Painting has 120 employees and occupies 44,000 square feet. Indirect factory expenses for the current period are as follows:

Administration	$	95,000
Maintenance	$	120,000

Administration is allocated based on workers in each department; maintenance is allocated based on square footage. The amount of maintenance expenses that should be allocated to the Painting Department for the current period is:

Multiple Choice

$72,000.

$66,500.

$138,500.

$48,000.

$144,000.