Marathon Running Shop has two service departments (advertising and administrative) and two operating departments (shoes and clothing). During 2015, the departments had the following direct expenses and occupied the following amount of floor space. Department Advertising Administrative Shoes Clothing Expenses Square Feet S 13,000 26,000 130,000 15,000 1,710 1,710 9,500 6,080 The advertising department developed and distributed 230 advertisements during the year. Of these, 69 promoted shoes and 161 promoted clothing. The store sold $310,000 of merchandise during the year. Of this amount, $186,000 is from the shoes department, and $124,000 is from the clothing department. The utilities expense of $71,000 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 $71,000 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. Cost to be Allocated Utilities Allocation Base Percent of Allocation Base Allocated Cost Department Numerator Denominator % of Total Advertising Administrative Shoes Clothing Totals Cost to be Allocated Allocation Base Allocated Cost ising Percent of Allocation Bas Department Shoes Clothing Numerator % of Total Totals Cost to be Allocated ministrative Allocation Base Percent of Allocation Base Allocated Cost Department Numerator % of Total Shoes Clothing Totals MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2015 Advertising Administrative Expense Totals Shoes Direct expense Indirect utilities expenses Total dept. exp Service Dept. Expenses Advertising Dept. Administrative Dept. Total expenses allocated S