identified two possible cost drivers: the number of employees in each department, and the square footage of space occupied by each department. The number of employees working in each department includes $76$ in the Headrests Department, $46$ in the Armrests Department and $126$ in Floor Mats Department. The departments occupy $13,000,14,300,$ and $10,700$ square feet, for Headrests, Armrests, and Floor Mats respectively. How much of the rent cost should be allocated to the products made in the Floor Mats department?