A retailer pays $190,000 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, 645 ( first-floor) Cosmetics 3, 055 ( first-floor) Department Square feet occupied Housewares 2, 021 ( second-floor) Tools 752 (second-floor) Shoes 1, 927 (second-floor) The company allocates $123,500 of total rent expense to the first floor and $66,500 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 Allocate these portions of total rent expense across the departments occupying each floor. First Floor Square Feet Percent of Total Cost Allocated Jewelry Department 1,680 : 0 Cosmetics Department 3,055 Totals 4,735 % Second Floor Square Feet Percent of Total Cost Allocated Housewares Department % Tools Department o Shoes Department of Totals