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 incured and square footage occupied by all four departments, as well as total sales for the two operating departments for the year 2017 Direct Expenses Feet Sales 1,620 1,980 6,120 8,280 s 14,ea0 Advertising Administrative Shoes Clothing 21,000 84,000 20,e00 $284,800 136,809 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 t promoted a department's products, and (4) the administrative department's expenses to the two operating departments based on the amount of sales to the two operating departments on the basis of the number of ads placed that Base Cost to be Utilities Allocation Base Numerator | Denomnat 1% of Total Shoes Clothing Totals Cost to be Numerator Denominator% of Total Shoes Clothing Totais to be Allocation Base Numerator Denominates of al Shoes Clothing Totals Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2017 Direct expense Indirect utlities expenses Total dept. exp Service Dept. Expenses Advertising Dept Dept Total expenses allocated