Ready company has two operating (production) departments: assembly and painting. assembly has 360 employees and occupies 72,000 square feet; painting has 90 employees and occupies 48,000 square feet. indirect factory expenses for the current period are as follows: administration $ 100,000 maintenance $ 126,000 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 assembly department for the current period is: