ALLOCATING OPERATING EXPENSE—SQUARE FEET Wray Company rents 10,000 square feet of store space for $32,600 per year. The amount of square footage by department is as follows:

Department A: .....1,600 sq. ft.

Department B: .....2,200 sq. ft.

Department C: .....3,800 sq. ft.

Department D: .....2,400 sq. ft.

Allocate the annual rent expense among the four departments on the basis of relative square feet of floor space occupied.