For its two-story building, each year Imposters Company pays rent of $100,000. The two story building space has 5 departments mentioned below.

Jewelry department	1,750		square feet of first-floor space
Cosmetics department	3,250		square feet of first-floor space
Housewares department	2,050		square feet of second-floor space
Tools department	900		square feet of second-floor space
Shoes department	2,050		square feet of second-floor space

For the 1st floor, Imposters Company allocates 75% of total rent expense and 25% to the 2nd floor. Rent expense is allocated for each floor to the departments occupying that floor on the basis of space occupied. What amount of rent expense should be allocated to the different department?

Amount Allocated % of Total Cost Sq. Feet % of Total Cost First floor Second floor Totals First Floor Jewelry Dept. Cosmetics Dept. Totals Second Floor Housewares Dept. Tools Dept. Shoes Dept. Totals Sq. Feet % of Total Cost