For Year Ended December 31 Sales Cost of goods sold Clothes $ 825,500 Shoes $ 444,500 Direct expenses: Wages Supplies used Depreciation 420,000 288,925 123,000 84,000 13,500 10,700 18,000 12,500 The company reports the following indirect expenses for the year. Indirect Expense Utilities Supervisor salaries Amount $ 7,200 33,000 Allocation Base Square feet of space occupied Number of employees in department Additional information about the two departments follows. Department Square Footage Number of Employees Clothes Shoes 26,400 17,600 60 40 Required: 1. Allocate indirect expenses to the two operating departments. 2. Prepare departmental income statements.