Paul's Department Store has three departments: Men's, Women's and Children's. The store incurred $23,000 of store rental costs in 2013. The departments identified the following cost drivers for 2013: Men's Women's Children's Labor dollars $523,000 $768,000 $233,000 Number of employees 27 37 21 Square footage 2,300 7,300 1,600 Number of sales transactions 293,000 893,000 83,000 Using the most appropriate cost driver, how much rental cost (rounded to the nearest dollar) should be allocated to the Children's Department?