A retailer pays $200,000 rent each year for its two-story building. The space in tbis building is occupied by five departments as specified here.

Jewelry department Cosmetics department Housevares department Tools department Shoes department 1,320 square feet of first floor space 3,080 square feet of first-floor space 1,892 square feet of second-floor space 704 square feet of second-floor space 1,804 square feet of second-floor space 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. Amount Allocated % of Total Cost First floor Sq. Feet % of Total Cost Second floor Totals First Floor Jewelry Dept. Cosmetics Dept Totals Second Floor Housewares Dept. Tools Dept. Shoes Dept Totals Sq. Feet % of Total Cost