Required Information The following information applies to the questions displayed below] Natonal Bank has several departments that occupy both floors of a two-story bulilding. The departmental accounting system has a single account. Bulding Occupancy Cost in lt ledger. The types and amounts of occupancy In this account for the current perlod follow. -Building Gas (heating) expense Lighting expense Maintenance expense Total occupancy cost $18,000 27,000 8, 000 2, 500 3,000 5,500 $64,000 The building has 4,000 square feet on each floor In prior occupancy cost by 8,000 square feet to find an average cost of $8 per square foot and then charged each department a bulding occupancy cost equal to this rate times the number of square feet that it occupled. perlods, the accounting manager merely divided the $64,000 Diane department that occuples 1,800 square feet of floor space. In discussing the departmental reports, the second-floor manager questions whether using the same rate per square foot for all departments makes sense because the first-floor space is more valuable. This manager also references a recent real estate study of average local rental costs for simlar Linder manages a first-floor department that occuples 1,000 square feet, and Juan Chiro manages a second-floor space that shows first-floor space worth $40 per square foot and second-floor space worth $10 per square foot (excluding costs for heating. lighting. and maintenance). Required 1. Allocate occupancy costs to the Linder and Chiro departments using the current allocation method.(Round cost answers to 2 decimal places.) Square Rate Total Linders Dept. Chiro's Dept