3. 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 $72,000, maintenance fees were $14,200, and utilities were $7,100? Students 142 81 Department Electrical Welding Accounting Carpentry Total Classrooms 11,100 sq. ft. 13,100 sq. ft. 9,100 sq. ft. 7100 sq ft 40,400 sq. ft. 61 51 335 $13,110. $24.480. $25,980. $32,881 $16,218