Williams Company began operations in January 2019 with two operating (selling) departments and one service (office) department. Its departmental income statements follow.

WILLIAMS COMPANY Departmental Income Statements For Year Ended December 31, 2019
	Clock			Mirror			Combined
Sales	$	165,000		$	72,500		$	237,500
Cost of goods sold		80,850			44,950			125,800
Gross profit		84,150			27,550			111,700
Direct expenses
Sales salaries		20,350			7,000			27,350
Advertising		1,270			675			1,945
Store supplies used		1,075			575			1,650
DepreciationEquipment		1,570			475			2,045
Total direct expenses		24,265			8,725			32,990
Allocated expenses
Rent expense		7,020			3,780			10,800
Utilities expense		4,875			2,625			7,500
Share of office department expenses		10,500			4,500			15,000
Total allocated expenses		22,395			10,905			33,300
Total expenses		46,660			19,630			66,290
Net income	$	37,490		$	7,920		$	45,410

Williams plans to open a third department in January 2020 that will sell paintings. Management predicts that the new department will generate $60,500 in sales with a 55% gross profit margin and will require the following direct expenses: sales salaries, $8,350; advertising, $975; store supplies, $675; and equipment depreciation, $375. It will fit the new department into the current rented space by taking some square footage from the other two departments. When opened, the new Painting department will fill one-fifth of the space presently used by the Clock department and one-fourth used by the Mirror department. Management does not predict any increase in utilities costs, which are allocated to the departments in proportion to occupied space (or rent expense). The company allocates office department expenses to the operating departments in proportion to their sales. It expects the Painting department to increase total office department expenses by $14,000. Since the Painting department will bring new customers into the store, management expects sales in both the Clock and Mirror departments to increase by 8%. No changes for those departments gross profit percents or their direct expenses are expected except for store supplies used, which will increase in proportion to sales. Required: Prepare departmental income statements that show the companys predicted results of operations for calendar-year 2020 for the three operating (selling) departments and their combined totals. (Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.)

**Specifically I need the assistance with how the share of office department expenses is figured out**