Exercise 22-6 (Algo) Departmental expense allocations LO P2 Gomez Company has two service departments (Personnel and Otfice) and two operating departments (Shoes and Clothing). Following are the direct expenses and squsre foot occupied by the four departments, and the total sales for the fwo operating departments The compary also has $79,000 of utilites 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 162 employees. Personnel expense is allocated to operating departments based on the number of employees. Oflice expense is allocated to operating departments based on sales. 1. Alocate utities expense to the four departments. 2. Alocate personnel expense to the Shoes and Clothing departments. 3. Allocate office expense to the Shoes and Clothing departments