Bank's Department Store Has Three Departments: Men's, Women's and Children's

Multiple Choice

Bank's Department Store has three departments: Men's, Women's and Children's. The store incurred $33,000 of store rental costs during the current year. The departments identified the following cost drivers: $\begin{array}{lrrr}&\text { Men's }&\text { Women's}&\text { Children's }\\\text { Labor dollars } & \text { \$ 533,000 } & \$ 778,000 & \$ 243,000 \\\text { Number of employees } & 13 & 23 & 7 \\\text { Square footage } & 3,300 & 8,300 & 1,300\\\text { Number of sales transactions } & 303.000 & 903.000 & 93.000\end{array}$ Using the most appropriate cost driver, how much rental cost should be allocated to the Women's Department? (Do not round intermediate calculations. Round your answer to the nearest dollar.)

A) $21,233
B) $5,372
C) $5,160
D) $2,363