High Traffic Products Corporation has two departments, Small and Large. Central costs could be allocated to the two departments in various ways. Square footage Number of employees Sales Small Department 6,600 1,170 $400,000 Large Department 17,500 550 $1,720,000 If total rent expense of $192,800 is allocated on the basis of square footage, the amount allocated to the Small Department would be (Do not round interim calculations. Round the final answer to the nearest whole dollar.) A. $140,000 B. $72,713 C. $96,400 D. $52,800