Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 210 employees and occupies 63,600 square feet; Painting has 90 employees and occupies 42,400 square feet. Indirect factory expenses for the current period are as follows:

Administration	$	93,000
Maintenance	$	117,000

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:

• $65,100.

• $136,600.

• $140,400.

• $70,200.

• $135,300.