Q22. A retailer pays $140,000 rent each year for its two-story building. The space in this building is occupied by five departments as specified here. Jewelry department 1,760 square feet of first-floor space Cosmetics department 2,640 square feet of first-floor space Housewares department 1,892 square feet of second-floor space Tools department 704 square feet of second-floor space Shoes department 1,804 square feet of second-floor space The company allocates 65% of total rent expense to the first floor and 35% to the second floor, and then allocates rent expense for each floor to the departments occupying that floor on the basis of space occupied. Determine the rent expense to be allocated to each department.