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 1,880 (first-floor) Cosmetics 2,820 (first-floor) Department Square feet occupied Housewares 1,974 (second-floor) Tools 752 (second-floor) Shoes 1,974 (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 de