Answer:
A) $48,000
Explanation:
Assembly                                   Painting                             Total 
150 employees                          100 employees                 250 employees
44,000 square feet                   36,000 square feet          80,000 sq. feet
Administration expenses                                                     $80,000
= 150 x $320 = $48,000           = 100 x $320 = $32,000
Maintenance expenses                                                        $100,000
= 44,000 x $1.25 = $55,000    = 36,000 x $1.25 = $45,000 
administration expenses = $80,000 allocated based on workers, $80,000 / 250 employees = $320 per employee
maintenance expenses = $100,000 allocated based on square feet, $100,000 / 80,000 sq. feet = $1.25 per sq. feet