1. **State the problem:** We need to allocate the rent expense for the second floor departments based on the square feet they occupy. 2. **Given data:** - Total rent for second floor = 45,500 - Square feet occupied by departments on second floor: - Housewares: 2,156 - Tools: 833 - Shoes: 1,911 3. **Calculate total square feet on second floor:** $$\text{Total square feet} = 2156 + 833 + 1911 = 4900$$ 4. **Calculate percentage of total square feet for each department:** - Housewares: $$\frac{2156}{4900} = 0.44 = 44\%$$ - Tools: $$\frac{833}{4900} \approx 0.17 = 17\%$$ - Shoes: $$\frac{1911}{4900} \approx 0.39 = 39\%$$ 5. **Allocate rent expense based on these percentages:** - Housewares: $$45500 \times 0.44 = 20020$$ - Tools: $$45500 \times 0.17 = 7735$$ - Shoes: $$45500 \times 0.39 = 17745$$ 6. **Summary table for second floor:** | Department | Square Feet | Percent of Total | Cost Allocated | |------------|-------------|------------------|----------------| | Housewares | 2156 | 44% | 20020 | | Tools | 833 | 17% | 7735 | | Shoes | 1911 | 39% | 17745 | | **Totals** | 4900 | 100% | 45500 | **Final answer:** - Housewares rent expense: $20020 - Tools rent expense: $7735 - Shoes rent expense: $17745