Your all you can eat taco bar is a huge success! You knew it would be a good idea - good thing you opened it sooner rather than later. Before you spend your monthly income you want to make sure that you allocate some of your non departmental expenses. Use the information below to allocate rent, insurance, and property taxes. Bar square feet 10000 Restaurant square feet 45000 Rent $ 6,000 Insurance $ 3,500 Property Taxes $ 2,000 1. Using the single allocation basis approach (SABA) method, allocate the costs based on square footage. Rent Insurance Property Taxes