A retailer allocates $196,000 of total annual rent expense to its four departments in a two-story building: $118,000 is allocated to first floor departments and $78,000 to second floor departments. Each floor's rent is then allocated to departments based on square feet occupied. Department Square Feet Occupied Floor A 2,280 First B 1,520 First C 2,660 Second D 1,140 Second Allocate rent expense to each department. First Floor Square Feet Percent of Total Cost Allocated Department A % Department B % Totals % Second Floor Square Feet Percent of Total Cost Allocated Department C % Department D % Totals %