A retailer pays $140,000 rent each year for its two-story building. Space in this building is occupled by five departments as shown here. Department Square feet occupied Jewelry 1,720 (first-floor) Cosmetics 2,580 (first-floor) Department Square feet occupied Housewares 1,892 (second-floor) Tools 731 (second-floor) Shoes 1,677 (second-floor) The company allocates $91,000 of total rent expense to the first floor and $49,000 to the second floor. It then allocates rent expense for each floor to the departments on that floor based on square feet occupled. Determine the rent expense to be allocated to each department Allocate these portions of total rent expense across the departments occupying each floor First Floor Square Feet Percent of Total Cost Allocated Jewelry Department % Cosmetics Department % Totals % Second Floor Square Feet Percent of Total Cost Allocated Housewares Department %