The following infomotion opplies to the questions disployed below$]$

National Retoil has two deportments, Housewares ond Sporting.

Indirect expenses for the period follow.

Rent

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rotal

The compony occupies $4,000$ squore feet of a rented building. In prior periods, the compony divided the $$80,000$ of indirect expenses by $4,000$ square feet to find an overoge cost of $$20$ per squore foot, and then allocated indirect expenses to esch deportment bosed on the squore feet it occupied.

The compony now wonts to allocate indirect expenses using the allocotion boses shown below.

Problem $22\mathrm{.}24($Algo$)$ Part $1$

Required:

Allocete indirect expenses to the two deportments using the allocotion method used in prior periods.