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. Department Direct Expenses Square Feet Sales Personnel $ 11,000 770 Office 20,800 1,180 Shoes 132,000 5,280 $ 114,400 Clothing 19,00 3,850 105,600 The company also has $75,000 of utilities 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 32 employees and the Clothing department has 128 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 utilities 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 Utilities Allocation Base Cost to be Allocated Allocated Cost Department Personnel Percent of Allocation Base Numerator Denominator % of Total Office Shoes Clothing Totals Personnel expense Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Department Shoes Clothing Totals Office expense Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cont Numerator Denominator % of Total Department Shoes Clothing Totals