(2. A retailer pays $130,000 rent each year for its two-story building. Space in this building is occupied by \begin{tabular}{l|l} \hline 2 & A retailer pays $130,000 rent each \\ \hline 3 & five departments as shown here. \end{tabular} The company allocates $84,500 of total rent expense to the first floor and $45,500 to the second floor. it then allocates rent 15 expense for each floor to the departments on that floor based on square feet occupied. 16 Required: Determine the rent expense to be allocated to each department. (Use cells A2 to 115 from the given information to complete this question.) \begin{tabular}{|l|l|l|l|l|} \hline 21 & \multicolumn{1}{|c|}{} & & \\ \hline 23 & \multicolumn{1}{|c|}{ First Floor } & Square Feet & Percent of Total & Cost Allocated \\ \hline 24 & Jewelry Department & & & \\ \hline 25 & Cosmetics Department & & \\ \hline 26 & Sotals & & \\ \hline 27 & Housewares Department & & \\ \hline 28 & Tools Department & & \\ \hline 29 & Shoes Department & & \\ \hline 30 & Totals & & \\ \hline 11 & & & \\ \hline \end{tabular}