Explanation would be nice as well.

Marathon Running Shop has two service departments (advertising and administrative) and two operating departments (shoes and clothing). The table that follows shows the direct expenses incurred and square footage occupied by all four departments, as well as total sales for the two operating departments for the year 2017 Sales Department Advertising Administrative Shoes Clothing Direct Expenses $14,80 21,090 84.ee 20, eee Square Feet 1.620 1,989 6,120 8,280 $204,699 136, The advertising department developed and distributed 170 advertisements during the year. Of these, 34 promoted shoes and 136 promoted clothing. Utilities expense of $80,000 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 $80,000 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. Utilities Allocation Base Department Advertising Floor space pocupied 1,620 1 ,990 6,120 P ercent of Allocation Base Cost to be Allocated Cost Allocated Numerator Denominades of Total 1,620 18.000 9.00 $ 60,000s 7200 1,980118,000 11.00 80.000 8.800 8,120 18.000 34.00 80.000 27 200 T Adirninistrative Shoes 8,260 18,000 46.00 80.000 36.800 Clothing Total 8,280 18.000 100.00 80.000 Advertising Cont to be Allocated Cost Allocated Department Shoes Allocation Base P ercent of Allocation Base Number of ads Numerator Denominator of Total 341 34 1 70 20.00 136 138 170 80.00 170 100.00 $ 100 100 Clothing Totals 100 Administrative Allocation Babe Percent of Allocation Base Cost to be Allocated cost Allocated Department Shoes Clothing Totals Sales Numerator Denominatra al Total $ 204,000 S 204,000 $340,000 60.00 138,000 138,000 340,000 40.00 $ 340,000 100.00 MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2017 Expense Totals Advertising Administrativehoes 139,000 S 14,000 $ 21,000 S 84.000 80,000 7,200 8,800 27.2001 219,000 21,200 29,800 111,200 Direct expense s Clothing $ 20,000 36,800 58,800 Indirect utilities expenses Total dept. exp. Service Dept. Expenses Advertising Dept. Administrative Dept. Total expenses allocated o of $ 29,800 $ 219,000 S 21,200 111,200 $ 58,800