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	$ 15,000	1,080
Office	28,000	990
Shoes	123,000	3,330	$ 166,400
Clothing	18,000	3,600	93,600

The company also has $45,000 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 72 employees and the Clothing department has 168 employees. Personnel expense is allocated to operating departments based on the number of employees. Office expense is allocated to operating departments based on sales.

Allocate utilities expense to the four departments.

Allocate personnel expense to the Shoes and Clothing departments.

Allocate office expense to the Shoes and Clothing departments.

Utilities	Allocation Base	Percent of Allocation Base			Cost to be Allocated	Allocated Cost
Department		Numerator	Denominator	% of Total
Personnel				0
Office				0		0
Shoes				0		0
Clothing				0
Totals				0
Personnel expense	Allocation Base	Percent of Allocation Base			Cost to be Allocated	Allocated Cost
Department		Numerator	Denominator	% of Total
Shoes				0
Clothing				0
Totals				0
Office expense	Allocation Base	Percent of Allocation Base			Cost to be Allocated	Allocated Cost
Department		Numerator	Denominator	% of Total
Shoes				0
Clothing				0
Totals				0