Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 210 employees and occupies 51,600 square feet; Painting has 140 employees and occupies 34,400 square feet. Indirect factory expenses for the current period are as follows:

Administration	$	83,000
Maintenance	$	105,000

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 Painting Department for the current period is:

Multiple Choice

• $49,800.

• $63,000.

• $112,800.

• $33,200.

• $126,000.