Ready Company Has Two Operating (Production) Departments: Assembly and Painting $\begin{array}{ll}\text { Administration } & \$ 80,000 \\\text { Maintenance } & \$ 100,000\end{array}$

Multiple Choice

Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 150 employees and occupies 44,000 square feet; Painting has 100 employees and occupies 36,000 square feet. Indirect factory expenses for the current period are as follows: $\begin{array}{ll}\text { Administration } & \$ 80,000 \\\text { Maintenance } & \$ 100,000\end{array}$ 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 Painting Department for the current period is:

A) $48,000.
B) $55,000.
C) $103,000.
D) $32,000.
E) $110,000.