Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 120 employees and occupies 67,200 square feet; Painting has 80 employees and occupies 44,800 square feet. Indirect factory expenses for the current period are as follows:

Administration	$	96,000
Maintenance	$	116,000

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: