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A retailer pays $130,000 rent each year for its two-story building. Space in this building is occupied by five departments as shown here. The company allocates $84,500 of total rent expense to the first floor and $45,500 to the second floor. It then allocates rent expense for each floor to the departments on that floor based on square feet occupied. Required: Determine the rent expense to be allocated to each department. (Use cells A2 to 115 from the given information to complete this question.) The company allocates $84,500 of total rent expense to the first floor and $45,500 to the second floor. It then allocates rent expense for each floor to the departments on that floor based on square feet occupied. Required: Determine the rent expense to be allocated to each department. (Use cells A2 to 115 from the given information to complete this question.)