Anyone know why the red is wrong? thanks

Marathon Running Shop has two service departments (advertising and administrative) and two operating departments (shoes and clothing). During 2015, the departments had the following direct expenses and occupied the following amount of floor space.

Department	Direct Expenses			Square Feet
Advertising	$	15,000			1,540
Administrative		22,000			700
Shoes		118,000			5,180
Clothing		19,000			6,580

The advertising department developed and distributed 230 advertisements during the year. Of these, 23 promoted shoes and 207 promoted clothing. The store sold $260,000 of merchandise during the year. Of this amount, $145,600 is from the shoes department, and $114,400 is from the clothing department. The utilities expense of $66,000 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 $66,000 of utilities expense to the four departments on the basis of floor space occupied, (3) the advertising departments expenses to the two operating departments on the basis of the number of ads placed that promoted a departments products, and (4) the administrative departments 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
Department	Floor space occupied	Numerator	Denominator	% of Total
Advertising	1,540	1,540	14,000	11.00	$66,000	$7,260
Administrative	700	700	14,000	5.00	66,000	3,300
Shoes	5,180	5,180	14,000	37.00	66,000	24,420
Clothing	6,580	6,580	14,000	47.00	66,000	31,020
Totals	14,000			100.00		$66,000
Advertising	Allocation Base	Percent of Allocation Base			Cost to be Allocated	Allocated Cost
Department	Number of ads	Numerator	Denominator	% of Total
Shoes	23	23	230	10.00	$15,000	$1,500
Clothing	207	207	230	90.00	15,000	13,500
Totals	230			100.00		$15,000
Administrative	Allocation Base	Percent of Allocation Base			Cost to be Allocated	Allocated Cost
Department	Sales	Numerator	Denominator	% of Total
Shoes	$145,600	$145,600	$260,000	56.00	$22,000	$12,320
Clothing	114,400	114,400	260,000	44.00	22,000	9,680
Totals	$260,000			100.00		$22,000
MARATHON RUNNING SHOP
Departmental Expense Allocation Spreadsheet
For Year Ended December 31, 2015
	Expense Totals	Advertising	Administrative	Shoes	Clothing
Direct expense	$174,000	$15,000	$22,000	$118,000	$19,000
Indirect utilities expenses	66,000	7,260	3,300	24,420	31,020
Total dept. exp.	240,000	22,260	25,300	142,420	50,020
Service Dept. Expenses
Advertising Dept.		(22,260)		2,226	20,034
Administrative Dept.			(25,300)	14,168	11,132
Total expenses allocated	$240,000	$0	$0	$158,814	$81,186