Company also has 1128000 of utilitials twiense, which is an indirect expene to all departinents and is Wed to the four departrents based on aquare feet occupied. The shoes isepariment has 18 smplicyees arid Whething depaitment has 6 employeec Pcrsonnel expense is atiorated to operating departments based on the Required: (1) Allocate utilities expense to the four departments. (2) Allocate personnel expense to the Shoes and Clothing departments. Stantey Company has two service departments, Personnel and Office, and two operating departinents, Shoss and The company also has $128,000 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 18 employees and the Clothing department has 6 employees. Personnel expense is allocated to operating departments based on th allocated to the four $128,000 of utilities expense, which is an indirect expense to all departments and is the Clothing department has 6 employees. Personnel expense is allocated to department has 18 employees and number of employees. Office expense is allocated to operating departments baseding departments based on the Required: (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