The following is a partially completed lower section of a departmental expense allocation spreadsheet for Brickland. It reports the total amounts of direct and indirect expenses for the four departments. Purchasing department expenses are allocated to the operating departments on the basis of purchase orders. Maintenance department expenses are allocated based on square footage. Compute the amount of Purchasing department expense to be allocated to Fabrication.

Department	Direct Expenses	Number Purchase Orders	Square Feet
Purchasing	$ 39,000
Maintenance	22,200
Fabrication	103,000	15	3,650
Assembly	69,000	5	2,350

Multiple Choice

$13,505.

$9,750.

$29,250.

$8,695.

$21,450.