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 soles for the two operating departments. The company also has $64,000 of utilities expense, which is an indirect expense to all departments and is allocoted to the four departments based on square feet occupled. The Shoes department has 9 employees and the Clothing deportment has 3 employees. Personnel expense is allocated to operating departments based on the number of employees. Office expente if allocated to operating deportments based on sales. 1. Allocote utitiles expense to the four departments. 2. Allocate personnel expense to the Shoes and Clothing departments. 3. Allocate office expense to the Shoes and Clothing departments