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Required information [The following information applies to the questions displayed below National Bank has several departments that occupy both floors of a two-story building. The departmental accounting system has a single account, Building Occupancy Cost, in its ledger. The types and amounts of occupancy costs recorded in this account for the current period follow 27,800 40,500 12,800 3,750 4,500 8,250 S 96,000 ilding and land expense Maintenance expense Total occupancy cost The building has 6,000 square feet on each floor. In prior periods, the accounting manager merely divided the $96.000 occupancy cost by 12.000 square feet to find an average cost of $8 per square foot and then charged each department a building occupancy cost equal to this rate times the number of square feet that it occupied Diane Linder department that occupies 1.700 square feet of floor space. In discussing the departmental reports, the second-floor manager questions whether using the same rate per squa space is mor space that sh costs for heating, lighting, and maintenance) manages e first-floor department that occupies 1,000 square feet, and Juan Chiro manages a second-floor re foot for all departments makes sense because the first-floor e valuable. This manager also references a recent real estate study of average local rental costs for similar first-floor space worth $30 per square foot and second-floor space worth $10 per square foot (excluding quired