Baker Corporation has two operating departments, Machining and Assembly, and an office. The three categories of office expenses are allocated to the two departments using different allocation bases. The following information is available for the current period: 
The amount of the total office expenses that should be allocated to Assembly for the current period is:
Definitions:
Skin-to-Skin Contact
Direct physical contact between the skin of two individuals, often used to promote bonding and emotional well-being.
Premature Infant
An infant born before the completion of 37 weeks of gestation, often requiring specialized medical care.
HIV Transmission
The process by which the Human Immunodeficiency Virus (HIV) is spread from one person to another, commonly through unprotected sexual contact, sharing needles, or from mother to child during birth or breastfeeding.
Breast-Feeding
The act of feeding a baby with milk directly from the breast, providing nutritional and immune support to the infant.
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