A company has two operating departments $($Appliances and Electronics$)$ and one service department $($Office$).$ The Office department reports direct expenses of $$39,000.$ The company also has $$5,800$ of utilities expense, which is an indirect expense to all departments. Additional information on square feet occupied and sales follows.

Department Square Feet Sales

Office $2,640$

Appliances $5,280$ $ $205,400$

Electronics $4,080110,600$Allocate utilities expense to the three departments based on square feet occupied.

Allocate Office expense to the Appliances and Electronics departments based on sales.

$\backslash$table$[[$Utilities$,$Allocation Base,Percent of Allocation Base,$\backslash$table$[[$Cost to be$],[$Allocated$]],$Allocated Cost$],[$Department$,,$Numerator,Denominator,$\%$ of Total,,$],[$Office$,,,,0,,],[$Appliances$,,,,0,,0],[$Electronics$,,,,0,,],[$Totals$,,,,0,,],[$Office expense,Allocation Base,Percent of Allocation Base,$\backslash$table$[[$Cost to be$],[$Allocated$]],$Cost Allocated$],[$Department$,,$Numerator,Denominator,$\%$ of Total,,$],[$Appliances$,,,,0,,],[$Electronics$,,,,0,,],[$Totals$,,,,0,,]]$