ALLOCATING OPERATING EXPENSE—SQUARE FEET Johnson Company rents 5,000 square feet of store space for $40,000 per year. The amount of square footage by department is as follows:

Department A: ......1,200 sq. ft.

Department B: ......1,400 sq. ft.

Department C: ......1,500 sq. ft.

Department D: ......900 sq. ft.

Allocate the annual rent expense among the four departments on the basis of relative square feet of floor space occupied.