Luzent Corporation has two departments, Small and Large. Central costs could be allocated to the two departments in various ways. Small Large Department Department Square footage 6,750 17,250 Number of 1,120 480 employees Sales $350,000 $1,750,000 If total rent expense of $180,000 is allocated on the basis of square footage, the amount allocated to the Small Department would be Select one: a. $129,475 b. $129,375 c. $129,275 d. $50,625