A retailer pays $230,000 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 Department	4,550	(first-floor)
Cosmetics Department	8,450	(first-floor)
Housewares Department	4,810	(second-floor)
Tools Department	3,120	(second-floor)
Shoes Department	5,070	(second-floor)
The company allocates $161,000 of total rent expense to the first floor and $69,000 to the second floor. It then allocates rent expense for each floor to the departments on that floor based on square feet occupied.
Total rent		$230,000
First floor rent		$161,000
Second floor rent		$69,000
Required:
Determine the rent expense to be allocated to each department.