A retailer pays $140,000 rent each year for its two-story building. The space in this building is occupied by five departments as specified here.

Jewelry department Cosmetics department 1,540 square feet of first-floor space 2,860 square feet of first-floor space Housewares department 1,804 square feet of second-floor space 748 square feet of second-floor space 1,848 square feet of second-floor space Tools department Shoes department 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 Cost % of Total First floor Second floor Totals First Floor Sq. Feet % of Total Cost Jewelry Dept. Cosmetics Dept. Totals Second Floor % of Total Cost Sq. Feet Housewares Dept. Tools Dept. Shoes Dept. Totals