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	1,380	(first-floor)
Cosmetics	3,220	(first-floor)

Department	Square feet occupied
Housewares	2,024	(second-floor)
Tools	920	(second-floor)
Shoes	1,656	(second-floor)

The company allocates $114,000 of total rent expense to the first floor and $76,000 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			%
Cosmetics Department			%
Totals			%
Second Floor	Square Feet	Percent of Total		Cost Allocated
Housewares Department			%
Tools Department			%
Shoes Department			%
Totals			%