Comillas operates four departments. The area occupied (m2) by each department is shown below. DEPARTMENT Area in M2 Accounting 3,000 Marketing 4,000 Business 6,000 Finance 3,000 Comillas' annual building rental cost is 320,000. What amount of rent expense that should be allocated to the Business Department?

Seleccione una: a. 120,000 b. 80,000 c. 192,000 d. 60,000