A retailer allocates $184,000 of total annual rent expense to its four departments in a two-story building: $112,000 is allocated to first floor departments and $72,000 to second floor departments. Each floor's rent is then allocated to departments based on square feet occupied. Department Square Feet Occupied Floor A 1,920 First B 1,280 First C 2,240 Second D 960 Second Allocate rent expense to each department.