Ready Company has two operating (production) departments: Assembly and painting. Assembly has 354 employees and occupies 61,000 square feet; Painting has 270 employees and occupies 46, 200 square feet. Indirect factory expenses for the current period are as follows: Administration is allocated based on workers in each department; maintenance is allocated based on square footage. The total amount of administration expense that should be allocated to the Assembly Department for the current period is: $60, 815. $76, 250. $137,000. $144,000