The following is a partially completed lower section of a departmerital 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. Number Purchase Orders Square Feet Department Purchasing Maintenance Fabrication Assembly Direct Expenses 32,000 18,000 96,000 62,000 16 4 3,300 2,700 Compute the amount of Purchasing department expense to be allocated to Assembly $6,400 O $9.900 $8,100 $14.400 $25,600