Diaz Company is a retail store with two operating departments, Clothes and Shoes. Information follows. For Year Ended December 31 Sales Cost of goods sold Direct expenses: Wages Supplies used Depreciation Clothes Shoes $ 832,000 $ 468,000 400,000 304,200 119,000 87,000 13,500 10,400 18,000 14,000 The company reports the following indirect expenses for the year. Indirect Expense Utilities Supervisor salaries Amount $ 6,600 32,000 Allocation Base Square feet of space occupied Number of employees in department Additional information about the two departments follows. Department Clothes Shoes Square Footage Number of Employees 24,600 16,400 66 44