Coconut Shop has an advertising and administrative departments (service departments) and shoes and clothing departments (two operating departments). The below table list the direct expenses incurred along with the square footage occupied by all the departments. The two operating departments' total sales for 2017 are included below. Square Feet 400 Direct Expenses 18,000 Department Advertising Administrative Sales 30,000 102,000 14,000 400 $150,000 100,000 Shoes 1,600 2,600 clothing The advertising department developed and distributed 120 advertisements during the year. Of these, 36 promoted shoes and 84 promoted clothing. Utilities expense of $66,000 is an indirect expense to all departments Complete a departmental expense allocation spreadsheet for Coconut 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 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. C Cost to be Percent of Allocation Base Allocation Base Utilities Allocated Allocated Cost Numerator Denominator % of Total Department Advertising 0 Administrative 0 Shoes 0 Clothing Totals C Cost to be Advertising Allocation Base Percent of Allocation Base Allocated Cost Allocated Department Numerator Denominator % of Total Shoes Shoes 0 0 Clothing Totals 0 Cost to be Advertising Percent of Allocation Base Allocation Base Allocated Cost Allocated Department Numerator Denominator % of Total Shoes 0 Clothing 0 Totals 0 Cost to be Allocated Cost Percent of Allocation Base Administrative Allocation Base All ed % of Total Department Numerator Denominator Shoes Clothing Totals COCONUT SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2017 Expense Totals Advertising Administrative Shoes Clothing Direct expense Indirect utilities expenses 0 Total dept. exp C 0 Service Dept. Expenses Advertising Dept. Administrative Dept. Total expenses allocated C 0 0 0 0 o O