Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 360 employees and occupies 72,000 square feet; Painting has 90 employees and occupies 48,000 square feet. Indirect factory expenses for the current period are as follows:

Administration$100,000Maintenance$126,000

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