A retailer pays $120,000 rent each year for its two-story building. The space in this building is occupied by five departments as specified here.

Jewelry department	1,680		square feet of first-floor space
Cosmetics department	3,120		square feet of first-floor space
Housewares department	2,064		square feet of second-floor space
Tools department	960		square feet of second-floor space
Shoes department	1,776		square feet of second-floor space

The company allocates 75% of total rent expense to the first floor and 25% to the second floor, and then allocates rent expense for each floor to the departments occupying that floor on the basis of space occupied. Determine the rent expense to be allocated to each department.

	Amount Allocated	% of Total	Cost
First floor
Second floor
Totals		0%	$0
First Floor	Sq. Feet	% of Total	Cost
Jewelry Dept.
Cosmetics Dept.
Totals	0	0%	$0
Second Floor	Sq. Feet	% of Total	Cost
Housewares Dept.
Tools Dept.
Shoes Dept.
Totals	0	0%	$0