Department Direct Expenses Square Feet Sale Personnel 18,000 1.120 --- Office 25.000 1,400 ---- Shoes 103.000 7.140 273,000 Clothing 15,000 4,340 77,000 1. Allocate utilities Expense to the four Department 2. Allocate personnel Expense Shoes and Clothing Department Shoes has 9 employees and Clothing has 3 3. Allocate office Expense Shoes and Clothing Department The company also has 64,000 of utilities Expense, indirect Expense to all Department and is Allocate to all four Department based on Square Feet occupied Personnel Expense is Allocated to operating Department base on the number of employees, Office Expense is Allocated to operating Department is base on Sales