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: 
Administration is allocated based on workers in each department; maintenance is allocated based on square footage. The total amount of indirect factory expenses that should be allocated to the Assembly Department for the current period is:
Definitions:
Clothing
Clothing and items donned on the body, usually crafted from textiles or cloths.
Food
Consumable items produced through agriculture, farming, hunting, fishing, or food processing that individuals eat for nutrition and pleasure.
Perfectly Competitive Market
A theoretical market structure characterized by many buyers and sellers, homogeneous products, and no barriers to entry or exit, where all entities are price takers.
Knowledge
Information, understanding, or skills acquired through education or experience.
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