A retailer pays $150,000 rent each year for its two-story building. The space in this building is occupied by five departments as specified here.

The company allocates 70% of total rent expense to the first floor and 30% 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.

Jewelry department Cosmetics department Housewares department Tools department Shoes department 1,380 square feet of first floor space 3, 220 square feet of first floor space 1,886 square feet of second floor space 736 square feet of second-floor space 1,978 square feet of second-floor space Amount Allocated % of Total Cost 0% $ Sq. Feet % of Total Cost First floor Second floor Totals First Floor Jewelry Dept. Cosmetics Dept. Totals Second Floor Housewares Dept. Tools Dept. Shoes Dept. Totals 0 $ 0% % of Total Sq. Feet Cost 0 0% $