For Year Ended December 31 Clothes Shoes
Sales $ 812,500 $ 437,500
Cost of goods sold 480,000 284,375
Direct expenses:
Wages 116,000 84,000
Supplies used 15,500 10,600
Depreciation 16,000 12,000
The company reports the following indirect expenses for the year.

Indirect Expense Amount Allocation Base
Utilities $ 7,600 Square feet of space occupied
Supervisor salaries 33,000 Number of employees in department
Additional information about the two departments follows.

Department Square Footage Number of Employees
Clothes 25,800 60
Shoes 17,200 40