For this question, I am having trouble figuring out the cost to be allocated and allocated costs

Exercise 22-6 Departmental expense allocation spreadsheet LO P2 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 for departments, as well as total sales for the two operating departments for the year 2017 Direct Square Sales Department dvertising Expenses Feet s 20,000 2,420 dninistrative 22,000 133,000 12,000 1,100 8,580 9,900 Shoes clothing $118,B00 151,200 The advertising department developed and distributed 180 advertisements during the year. Of these, 18 promoted shoes and 162 promoted clothing. Utilities expense of $79,000 Is an indirect expense to all departments Complete a departmental expense allocation spreadsheet for Marathon Running Shop. The spreadsheet should assig (1) direct expenses to each of the four departments, (2) the $79,000 of utilities expense to the four departments on the bass of floor space occupied, (3) the advertising department's expenses to the two operating departments on the bas 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. Answer is complete but not entirely correct. Cost to be Allocated Allocation Base Allocated Cost Utilities Percent of Allocation Base Floor % of Total Department Numerator Denominaton space occupied 2,420 8,690 2,420 1,100 22,000 79,000 S Advertising 11.00 1,100 8.580 9.900 Administrative 22,000 22,000 22.000 5,00 79,000 79,000 79,000 3,950 30,810 35,550 79,000 Shoes 8,580 9,900 39.00 Clothing 45.00 Totals 22,000 100.00 S Cost to be Allocated Allocation Base Allocated Cost Advertising Percent of Allocation Base Number of ads 18 % of Total 10.00 Department Numerator Denominator 18 162 180 20,000X S 2,000X 18,000 S 20,000 Shoes Clothing 162 180 90.00 20,000 100.00 180 Totals Cost to be Allocated Allocation Base Allocated Cost Percent of Allocation Base Administrative % of Total Department Sales Numerator Denominator S 118,800IS 151.200 S 270.000 118,800S 151,200 270,000 22.000X S 9,6800 12,320x 22,000 Shoes 44.00 Clothing 270,000 56.00 22,000 Totals 100,00 MARATHON RUNNING SHOP ----date