Gomez Company has two service departments $($Personnel and Office$)$ and two operating departments $($Shoes and Clothing$).$ Following are the direct expenses and square feet occupied by the four departments, and the total sales for the two operating departments.

$\backslash$table$[[$Department$,$Direct Expenses,Square Feet,Sales$],[$Personnel$,$$$14,000,1,350,],[$Office$,30,000,750,],[$Shoes$,116,000,7,200,$$$100,800$