The following is a partially completed lower section of a departmental expense allocation spreadsheet for Brickland. It reports the total amounts of direct and indirect expenses for the 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. Department Purchasing Maintenance Direct Expenses Number Purchase Orders Square Feet 32,000 18,000 Fabrication 96,000 16 3,300 Assembly 62,000 4 2,700 Compute the amount of Purchasing department expense to be allocated to Assembly $6,400. O $9,900. $8,100. $14,400. O $25,600