Lalia rents 110,000 square feet of store space for $358,000 per year. The amount of square footage by department is shown below:

Department A	45,000 square feet
Department B	30,000 square feet
Department C	18,000 square feet
Department D	17,000 square feet

Required: Allocate the annual rent expense among the four departments on the basis of relative square feet of floor space occupied.