Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 160 employees and occupies 45,000 square feet; Painting has 110 employees and occupies 30,000 square feet. Indirect factory expenses for the current period are as follows:

Administration	$	81,000
Maintenance	$	110,000

Administration is allocated based on workers in each department; maintenance is allocated based on square footage. The total amount of indirect factory expenses that should be allocated to the Assembly Department for the current period is (Do not round your intermediate calculations):

Multiple Choice

• $114,000.

• $66,000.

• $115,000.

• $48,000.

• $120,000.