Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 140 employees and occupies 49,200 square feet; Painting has 60 employees and occupies 32,800 square feet. Indirect factory expenses for the current period are as follows: Administration $ 81,000 Maintenance $ 102,000 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 Assembly Department for the current period is:

Multiple Choice

$56,700.

$61,200.

$117,900.

$119,600.

$122,400.