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	Direct Expenses	Number Purchase Orders	Square Feet
Purchasing	$ 36,000
Maintenance	20,400
Fabrication	100,000	15	3,500
Assembly	66,000	5	2,500

Compute the amount of Purchasing department expense to be allocated to Assembly

Multiple Choice

$9,000.

$11,900.

$8,500.

$16,200.

$27,000.