A retailer pays $$190,000$ rent each year for its two$-$story building. Space in this building is occupled by five departments as shown here.

$\backslash$table$[[\backslash$table$[[$Department$],[$Jewelry$],[$cosmetics$]],\backslash$table$[[$Square feet occupied$],[1,470($first$-$floor$)],[2,730($first$-$floor$)]]],[$Depart$,$Square fee$],[$Housewares$,1,848($second$-$floor$)],[$Tools$,798($second$-$floor$)]]$

The company allocates $$123,500$ of total rent expense to the first floor and $$66,500$ to the second floor. It then allocates rent expense for each floor to the departments on that floor based on square feet occupied.

Determine the rent expense to be allocated to each department.

$\backslash$table$[[$First Floor,Square Feet,Percent of Total,Cost Allocated$],[$Jewelry Department,,,$\%,],[$Cosmetics Department,,,$\%,],[$Totals$,,,\%,],[$Second Floor,Square Feet,Percent of Total,Cost Allocated,$],[$Housewares Department,,,$\%,],[$Tools Department,,,$\%,],[$Shoes Department,,,$\%,],[$Totals$,,,,]]$