Petaling Products is a manufacturer of leather goods and for management and control purposes is divided into three departments. For the year ended 30 June the following information has been collected to determine the best way to allocate rent expense to each department.

	Hand bags				Luggage			Accessories			Total
Sales Floor area occupied (m2) Profit before rent allocation		$960 000 225 $192 000			$576 000 375 $84 000			$384 000 150 $76 000			$1 920 000 750 $352 000

The rent for the year for the store is $150 000. The manager of each department is paid a bonus of 5% of any profit in excess of 10% of sales for the department. The owner of Petaling Products is considering allocating the rent expense to each department using as the base either the percentage of total sales or the floor area occupied.

Required

Determine which method of allocating the rent would be preferred by the manager of each department.