z Company has two service departments (Personnel and Office) and two operating departments (Shoes and Cl ing are the direct expenses and square feet occupied by the four departments, and the total sales for the two ting departments. ompany also has $72,000 of utilities expense, which is an indirect expense to all departments and is allocated to epartments based on square feet occupied. The Shoes department has 36 employees and the Clothing departm 14 employees. Personnel expense is allocated to operating departments based on the number of employees. Off ise is allocated to operating departments based on sales. cate utilities expense to the four departments. ocate personnel expense to the Shoes and Clothing departments. ocate office expense to the Shoes and Clothing departments