22.

Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utilities are allocated per square feet of the classrooms. Based on the information below, what is the total amount of administrative cost to the Accounting Department (rounded to the nearest dollar) if administrative costs for the school were $96,000, maintenance fees were $16,600, and utilities were $8,300? (Do not round your intermediate calculation.)

DepartmentStudentsClassrooms Electrical 166 12,300 sq. ft. Welding 93 14,300 sq. ft. Accounting 73 10,300 sq. ft. Carpentry 63 8,300 sq. ft. Total 395 45,200 sq. ft.