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 $2019.$

The advertising department developed and distributed $120$ advertisements during the year. Of these, $36$ promoted shoes and $84$

promoted clothing. Utilities expense of $$76,000$ 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 $$76,000$ 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.