Marathon Running Shop has two service departments (advertisingand administrative) and two operating departments (shoes andclothing). The table that follows shows the direct expensesincurred and square footage occupied by all four departments, aswell as total sales for the two operating departments for the year2017.

Department	Direct Expenses				Square Feet				Sales
Advertising	$	18,000				1,120
Administrative		25,000				1,400
Shoes		103,000				7,140			$	273,000
Clothing		15,000				4,340				77,000
The advertising department developed and distributed 120advertisements during the year. Of these, 90 promoted shoes and 30promoted clothing. Utilities expense of $64,000 is an indirectexpense to all departments. Complete a departmental expense allocation spreadsheet for MarathonRunning Shop. The spreadsheet should assign (1) direct expenses toeach of the four departments, (2) the $64,000 of utilities expenseto the four departments on the basis of floor space occupied, (3)the advertising department’s expenses to the two operatingdepartments on the basis of the number of ads placed that promoteda department’s products, and (4) the administrative department’sexpenses to the two operating departments based on the amount ofsales.

Utilities Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % ofTotal Advertising 0 Administrative 0 0 Shoes 0 0 Clothing 0 Totals 0 Advertising Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % ofTotal Shoes 0 Clothing 0 Totals 0 Administrative Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % ofTotal Shoes 0 Clothing 0 Totals 0 MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2017 Expense Totals Advertising Administrative Shoes Clothing Direct expense $0 Indirect utilitiesexpenses 0 Total dept. exp. 0 0 0 0 0 Service Dept. Expenses Advertising Dept. 0 Administrative Dept. 0 Total expenses allocated $0 $0 $0 $0 $0