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. Round your answers to 2 decimal places. Allocate Cost Department A $146,455 Department B 97,636 Department C 58,582 Department D 55,327