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 Sales Personnel Office Shoes Clothing Direct Expenses $ 18,000 25,000 103,000 15,000 Square Feet 1,120 1,400 7,140 4,340 $ 273,000 77,000 The company also has $64,000 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 9 employees and the Clothing department has 3 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 Percent of Allocation Base Cost to be Allocated Cost Allocated Department Square feet occupied Numerator Denominator % of Total Personnel 1,120 1,120 0 Office 0 Shoes 0 0 0 Clothing 0 Totals 0 Personnel expense Allocation Base Percent of Allocation Base Cost to be Allocated Cost Allocated Department Numerator Denominator % of Total Shoes 0 Clothing 0 Totals 0 Office expense Allocation Base Percent of Allocation Base Cost to be Allocated Cost Allocated Department Numerator Denominator % of Total Shoes 0 Clothing Totals 0 0