Answer the Following Questions Using the Information Below:
Luzent Corporation

Answer the following questions using the information below:
Luzent Corporation has two departments, Small and Large. Central costs could be allocated to the two departments in various ways.
$\begin{array}{lrr}& \text { Small Department}& \text { Large Department}\\\text { Square footage } & 6,750 & 17,250 \\\text { Number of employees } & 1,120 & 480 \\\text { Sales } & \$ 350,000 & \$ 1,750,000\end{array}$
-If total rent expense of $180,000 is allocated on the basis of square footage,the amount allocated to the Small Department would be ________.

A) $50,525
B) $50,625
C) $50,725
D) $50,825