Exercise 24-2 Departmental expense allocation-spreadsheet LO P2 Marathon Running Shop has two service departments (advertising and administrative) and two operating departments (shoes and clothing). During 2015, the departments had the folowing direct expenses and occupied the following amount of floor space. Direct Feet Square Expenses Department 14,000 1.620 Advertising 21.000 1,980 Administrative 6,120 84,000 Shoes 20,000 8,280 Clothing