QS 22-9 (Algo) Rent expense allocated to departments LO P2 A retaller pays $130,000 rent each year for its two-story bullding. Space in this bullding is occupled by five departments as shown here. The company allocates $78,000 of total rent expense to the first floor and $52,000 to the second floor. It then allocates rent expense for each floor to the departments on that floor based on square feet occupled. Determine the rent expense to be allocated to each department. Allocate these portions of total rent expense across the departments occupying