A retailer pays $140,000 rent each year for its two-story building. Space in this building is occupied by five departments as shown here Department Jewelry Cosmetics Department Housewares Tools Shoes h The company allocates $105,000 of total rent expense to the first floor and $35,000 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. First Floor Square feet occupied 1,880 (first-floor) 2,820 (first-floor) Allocate these portions of total rent expense across the departments occupying each floor. Jewelry Department Cosmetics Department Totals Square feet occupied 1,974 (second-floor) 940 (second-floor) 1,786 (second-floor) Second Floor Housewares Department Tools Department Shoes Department Totals Square Feet 1,880 2,820 4,700 Square Feet 0 Percent of Total % % 0% Percent of Total % % % 0% Cost Allocated $ Cost Allocated $ 0

A retaller pays $140,000 tent each year for its two-story bulling. Space in this bullding is occupied by five departments as shown here. The company allocates $105,000 of total rent expense to the first floor and $35,000 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