Car Mart pays $130, 000 rent each year for its two-story building. The space in the building is occupied by five departments as specified here. The company allocates 65% of total rent expense to the first floor and 35% 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. The first step is to allocate total rent expense between the two floors. The second step is to allocate these portions of total rent expense across the departments occupying the two floors