Allocating Operating Expense-Square Feet Rebel Corp. rents 10,000 square feet of store space for $32,300 per year. The amount of square footage by department is as follows: Department A: Department B: Department C: 1,600 sq. ft. 2,200 sq. ft. 3,800 sq. ft. 2,400 sq. ft. Department D: 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