Marathon Running Shop has two service departments (advertising and administrative) and two operating departments (shoes and clothing) The table that follows shows the direct expenses incurred and square footage occupied by all four departments, as well as total sales for the two operating departments for the year 2019 Department Direct Expenses Square feet Sales Advertising $ 13,000 1,710 Administrative 26,000 1.710 Shoes 130,000 $186,000 Clothing 15,000 124.000 9.500 6,080 The advertising department developed and distributed 230 advertisements during the year. Of these 69 promoted shoes and 161 promoted clothing Utilities expense of $71,000 is an indirect expense to all departments Complete a departmental expense allocation spreadsheet for Marathon Running Shop. The spreadsheet should assign (1) direct expenses to each of the four departments (2) the $71000 of utilities expense to the four departments on the basis of floor space ocoupled (3) the advertising department's expenses to the two operating departments on the basis of the number of ads placed that promoted a department's products, and (4) the administrative department's expenses to the two operating departments based on the amount of sales Utilities Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Denominator % of Total Floor space occupied Numerator 1710 1.710 0 Department Advertising Administrative Shoes Clothing Totals 0 0 0 0 0 0 Allocation Base Cost to be Allocated Allocated Cost Number of ads Advertising Department Shoes Clothing Totals Percent of Allocation Base Numerator Denominator % of Total 0 0 0 Administrative Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Sales Numerator Denominator % of Total Department Shoes Clothing Totals 0 0 0 Ouv PILGUILD SELLISEN Allocated Sales Numerator Denominator % of Total Department Shoes Clothing Totals 0 0 MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2019 Expense Totals Advertising Administrative Shoes Clothing 0 0 0 0 Direct expense Indirect utilities expenses Total dept exp Service Dept Expenses Advertising Dept Administrative Dept Total expenses allocated 0 $ 05 05 0 $ 0