Marathon Running Shop has two service departments $($advertising and administratlve$)$ and two operating departments $($shoes and

clothing$).$ The table that follows shows the direct expenses incurred and square footage occupled by all four departments, as well as

total sales for the two operating departments for the year $2019.$

The advertising department developed and distributed $200$ advertisements during the year. Of these, $60$ promoted shoes and $140$

promoted clothing. Utilitles 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 utilitles expense to the four departments on the basis of floor space

occupled, $(3)$ 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 administratlive department's expenses to the two operating departments based on the

amount of sales.