Gomez Company has two service departments (Personnel and Office) and two operating departments (Shoes and Clothing). Following are the direct expenses and square feet occupled by the four departments, and the total sales for the two operating departments. Department Personnel Office Shoes Clothing Utilities Department Personnel Office Shoes Clothing The company also has $69,000 of utilitles expense, which is an Indirect expense to all departments and is allocated to the four departments based on square feet occupled. The Shoes department has 66 employees and the Clothing department has 154 employees. Personnel expense is allocated to operating departments based on the number of employees. Office expense is allocated to operating departments based on sales. Totals 1. Allocate utilitles 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. Personnel expense Department Shoes Clothing Totals Office expense Direct Expenses $ 10,000 36,000 105,000 12,000 Department Shoes Clothing Totals Square Feet 560 700 2,590 3,150 Allocation Base Square feet occupied Allocation Base Number of employees Sales Allocation Base Sales $ 296,400 83,600 Percent of Allocation Base Numerator Denominator % of Total Percent of Allocation Base Numerator Denominator % of Total Percent of Allocation Base Numerator Denominator % of Total 10 0 0 0 0 0 0 0 0 0 0 Cost to be Allocated Cost to be Allocated Cost to be Allocated Allocated Cost Allocated Cost Allocated Cost 0 0

Gomez Company has two semce departments (Personnel and Office) and two operating departments (Shoes and Clothing). Following are the direct expenses and square feet occupled by the four departments, and the total sales for the two operating departments. The company also has $69,000 of utilites expense, which is an indirect expense to all departments and is allocated to the four departments based on square feet occupled, The Shoes department has 66 employees and the Clothing department has 154 employees. Personnel expense is allocated to operating departments based on the number of employees. Office expense is allocated to operating departments based on sales. 1. Allocate utlities 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