a company has two operating departments (appliances and electronics) and one service department (office). the office department reports direct expenses of $49,000. the company also has $6,800 of utilities expense, which is an indirect expense to all departments. additional information on square feet occupied and sales follows. department square feet sales office 2,400 appliances 5,520 $ 178,080 electronics 4,080 157,920 allocate utilities expense to the three departments based on square feet occupied. allocate office expense to the appliances and electronics departments based on sales.