The company also has $69,000 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 66 employees and the Clothing department has 154 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 uthitles expense to the four departments. 2. Allocate personnel expense to the Shoes and Clothing departments. 3. Alocate office expense to the Shoes and Clothing departments