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 fotal sales for the two operating departments The compary also has $64.000 of utilities expense, which is an indirect expense to all departments and is allocated to the foul departments based on square feet occupied. The Shoes department bas 9 employees and the Clothing department fas 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 uvitics 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 3. Allocate ofice expense to the snoes and Clothing departments