Paul's Department Store has three departments: Men's, Women's and Children's. The store incurred $41,300 of store rental costs in 2013. The departments identified the following cost drivers for 2013:

	Men's	Women's	Children's
Labor dollars	$529,000	$774,000	$239,000
Number of employees	21	31	15
Square footage	2,900	7,900	1,000
Number of sales transactions	299,000	899,000	89,000

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.)

$19,109

$28,849

$31,556

$27,650