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Marathon Running Shop has two service departments (advertising and administrative) and two operating departments (shoes and clothing). During 2017, the departments had the following direct expenses and occupied the following amount of floor space

Department

Direct expenses

Advertising

Administrative

Shoes

Clothing

Total

$14,000

20,000

126,000

98 000

$258.000

Square Allocation base feet

1,120

1,400

6,440

5,040

14 000

Number of ads

Amount of sales

The advertising department developed and distributed 280 advertisements during the year. Of these, 112 promoted shoes and 168 promoted clothing. The store sold $450,000 of merchandise during the year. Of this amount, $315,000 is from the shoes department, and $135,000 is from the clothing department. The utilities expense of $56,000 is an indirect expense to all departments.

Complete the departmental expense allocation spreadsheet for Marathon Running Shop. Assign (1) direct expenses to each of the four departments, (2) the $56,000 of utilities expense to the four departments on the basis of floor space occupied, (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

PS: the direct expenses have already been allocated, just use it as an entry for the allocation table