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

Bank's Department Store has three departments: Men's, Women's and Children's. The store incurred $50,000 of store rental costs in 2013. The departments identified the following cost drivers for 2013: $$\begin{array} { | l | r | r | r | } \hline & \text { Men's } & \text { Women's } & \text { Children's } \\\hline \text { Labor dollars } & \$ 530,000 & \$ 775,000 & \$ 240,000 \\\hline \text { Number of employees } & 10 & 20 & 4 \\\hline \text { Square footage } & 3,000 & 8,000 & 1,000 \\\hline \text { Number of sales transactions } & 300,000 & 900,000 & 90,000 \\\hline\end{array}$$ Using the most appropriate cost driver, how much rental cost (rounded to the nearest dollar) should be allocated to the Women's Department? (Do not round your intermediate calculations.)

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