Case: The total costs of a factory amount to $300,000.00 for the year. The following is the amount of floor space each department occupies:
department H: 600 sq. ft.
department I: 700 sq. ft.
department J: 1,400 sq. ft.
department K: 2,200 sq. ft.
department L: 1,600 sq. ft.
department J: $