Bebidas Don Erico produces fine tequilas made with exceptional organic ingredients. Two distinct varieties are produced: High-O Silver Tequila and Solid Gold Tequila. Please use the information on this and the next page to complete the departmental income statement below. - $84,000 of Rent should be allocated based on square footage - $210,000 of Utilities should be allocated based on square footage as well - $228,000 of advertising should be allocated to departments in proportion to sales - Total SG\&A expense (direct plus indirect) should be allocated to the two other departments in proportion to sales \begin{tabular}{|c|c|c|c|c|} \hline Rent & square feet & percentage & rent expense & allocated amoun \\ \hline Administration & 6,750 & & 84,000 & \\ \hline High-O Silver & 9,450 & & 84,000 & \\ \hline Solid Gold & 10,800 & & 84,000 & \\ \hline & 27,000 & 100. & & \\ \hline \end{tabular} Utilities square feet percentage utilities expense allocated amount \begin{tabular}{|l|r|r|r|l|} \hline Administration & 6,750 & & 210,000 & \\ \hline High-O Silver & 9,450 & & 210,000 & \\ \hline Solid Gold & 10,800 & & 210,000 & \\ \hline \end{tabular} sales percentage \begin{tabular}{|l|r|r|} \hline Administration & - & \\ \hline High-O Silver & 2,529,000 & \\ \hline Solid Gold & 3,091,000 & \\ \hline & 5,620,000 & 100.0% \\ \hline \end{tabular} Advertising percent of sales advert expense allocated amount \begin{tabular}{|l|r|r|l|} \hline Administration & & 228,000 & \\ \hline High-O Silver & & 228,000 & \\ \hline Solid Gold & & 228,000 & \\ \hline & 100.0% & & \\ \hline \end{tabular} SG\&A percent of sales G\&A expense allocated amount \begin{tabular}{|l|r|r|l|} \hline Administration & & 248,200 & \\ \hline High-O Silver & & 248,200 & \\ \hline Solid Gold & & 248,200 & \\ \hline & 100.0% & & \\ \hline \end{tabular}