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 $50,000 of store rental costs during the current year. The departments identified the following cost drivers: $\begin{array}{lrrr}&\text { Men's }&\text { Women's}&\text { Children's }\\\text { Labor dollars } & \text { \$ 530,000 } & \$ 775,000 & \$ 240,000 \\\text { Number of employees } & 10 & 20& 4 \\\text { Square footage } & 3,000 & 8,000 & 1,000\\\text { Number of sales transactions } & 300.000 & 900.000 & 90.000\end{array}$ Using the most appropriate cost driver, how much rental cost should be allocated to the Women's Department? (Do not round intermediate calculations. Round final answer to the nearest dollar.)

A) $33,333
B) $29,412
C) $25,081
D) $34,884