Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 210 employees and occupies 52,800 square feet; Painting has 90 employees and occupies 35,200 square feet. Indirect factory expenses for the current period are as follows:

Administration	$84,000
Maintenance	$108,000

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 Painting Department for the current period is:

A. $68,400

B. $64,800

C. $58,800

D. $123,600

E. $136,800