Allocating Operating ExpenseSquare Feet

Rebel Corp. rents 10,000 square feet of store space for $30,700 per year. The amount of square footage by department is as follows:

Department A:	1,600 sq. ft.
Department B:	2,200 sq. ft.
Department C:	3,800 sq. ft.
Department D:	2,400 sq. ft.

Allocate the annual rent expense among the four departments on the basis of relative square feet of floor space occupied.

	Annual Rent Expense
Department A
Department B
Department C
Department D
Total