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 Numerator Denominator % of Total 14,000 8.00% Personnel Office 10.00% Square feet occupied 1,120 1,400 7,140 4,340 14,000 Allocation Base 1,120 1,400 7,140 4,340 14,000 14,000 14.000 51.00% 31.00% 100.00% $ 64,000 $ 5,120 64,000 6,400 64,000 32,640 64,000 19,840 $ 64,000 Cost to be Allocated Cost Allocated Percent of Allocation Base Numerator Denominator % of Total 0 Shoes Clothing Totals Personnel expense Department Shoes Clothing Totals Office expense Department Shoes Clothing Totals 0 0 Cost to be Allocated Cost Allocated $ Allocation Base Percent of Allocation Base Numerator Denominator % of Total 273,000 $ 273,000 $ 350,000 78.00% 77,000 77,000 350,000 22.00% 350,000 100.00% $ 31,400 $ 31,400 24,492 6,908 31,400 $ $