A retailer pays $120,000 rent each year for its two-story building. Space in this building is occupied by five departments as shown here. Department Square feet occupied Jewelry 1,846 (first-floor) Cosmetics 2,766 (first-floor) Department Square feet occupied Housewares 1, 932 (second-floor) Tools 874 (second-oor) Shoes 1, 794 (second-floor) The company allocates $78,000 of total rent expense to the first floor and $42,000 to the second floor. It then allocates rent expense for each floor to the departments on that floor based on square feet occupied. Determine the rent expense to be allocated to each department. Jewelry Department Cosmetics Department Totals % Housewares Department Tools Department Shoes Department Totals