Ready Company has two operating (production) departments: Assembly and Painting. Assembly has 320 employees and occupies 69,600 square feet; Painting has 80 employees and occupies 46,400 square feet. Indirect factory expenses for the current period are as follows: Administration $ 98,000 Maintenance $ 120,000 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 Painting Department for the current period is: