A company has two operating departments (Appliances and Electronics) and one service department (Office). The Office department reports direct expenses of $40.000. The company also has $5,900 of utilities expense, which is an indirect expense to all departments. Additional information on square feet occupied and sales follows. Department Office Appliances Electronics Square Feet 2,760 5,280 Sales 3,960 $ 213,060 104,940 1. Allocate utilities expense to the three departments based on square feet occupied. 2. Allocate Office expense to the Appliances and Electronics departments based on sales. Utilities Department Office Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Appliances Electronics Totals Office expense Allocation Base Percent of Allocation Base Department Numerator Denominator % of Total Appliances Electronics Totals Cost to be Allocated Cost Allocated