Paul's Department Store has three departments: Men's, Women's and Children's. The store incurred $43,700 of store rental costs in 2013. The departments identified the following cost drivers for 2013:

	Men's	Women's	Children's
Labor dollars	$526,000	$771,000	$236,000
Number of employees	24	34	18
Square footage	2,600	7,600	1,300
Number of sales transactions	296,000	896,000	86,000

Using the most appropriate cost driver, how much rental cost (rounded to the nearest dollar) should be allocated to the Women's Department? (Do not round intermediate calculations.)

	$28,880
	$30,638
	$19,550
	$33,458