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 Painting Department for the current period is:
Definitions:
Lawyer
A professional who is qualified to offer advice about the law or represent someone in legal matters.
Accountant
A professional who manages, audits, and prepares financial records and ensures compliance with legal and regulatory requirements.
Dissolution
The process of formally ending or dissolving an entity or agreement, such as a corporation, partnership, or marriage.
Paralegal
A trained legal assistant who performs various legal tasks under the supervision of an attorney.
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