Car Mart pays $130,000 rent each year for its two-story building. The space in this building is occupied by five departments as specified here.

QS 24-14 Rent expense allocated to departments LO P2

Car Mart pays $130,000 rent each year for its two-story building. The space in this building is occupied by five departments as specified here.

Paint department	1,440	square feet of first-floor space
Engine department	3,360	square feet of first-floor space
Window department	2,016	square feet of second-floor space
Electrical department	960	square feet of second-floor space
Accessory department	1,824	square feet of second-floor space

The company allocates 65% of total rent expense to the first floor and 35% to the second floor, and then allocates rent expense for each floor to the departments occupying that floor on the basis of space occupied.

Determine the rent expense to be allocated to each department.