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 $2019.$

$\backslash$table$[[$Department$,$Direct Expenses,Square Feet,Sales$],[$Advertising$,$$$18,000,1,120,],[$Administrative$,25,000,1,400,],[$Shoes$,103,000,7,140,$$$273,000$