The following is a partially completed departmental expense allocation spreadsheet for Brickland. It reports the total amounts of direct and indirect expenses for its four departments. Purchasing department expenses are allocated to the operating departments on the basis of purchase orders. Maintenance department expenses are allocated based on square footage. Compute the amount of Maintenance department expense to be allocated to Fabrication.

Department	Direct Expenses	Number Purchase Orders	Square Feet
Purchasing	$ 32,000
Maintenance	18,000
Fabrication	96,000	16	3,300
Assembly	62,000	4	2,700

Multiple Choice

$25,600.

$6,400.

$8,100.

$9,900.

$9,000.