$02$:$55$:$19$

Gomez Company has two service departments $($Personnel and Office$)$ and two operating departments $($Shoes and Clothing$).$ Following are the direct expenses and square feet occupied by the four departments, and the total sales for the two operating departments.

Department Direct Expenses Square Feet Sales

Personnel $ $12,000600$

Office $31,000420$

Shoes $85,0002,340$ $ $135,200$

Clothing $16,0002,640124,800$

The company also has $$50,000$ of utilities expense, which is an indirect expense to all departments and is allocated to the four departments based on square feet occupied. The Shoes department has $14$ employees and the Clothing department has $126$ employees. Personnel expense is allocated to operating departments based on the number of employees. Office expense is allocated to operating departments based on sales.

$1.$ Allocate utilities expense to the four departments.

$2.$ Allocate personnel expense to the Shoes and Clothing departments.

$3.$ Allocate office expense to the Shoes and Clothing departments.