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. Sales Department Advertising Administrative Shoes Clothing Direct Expenses $ 18,000 25,000 103,088 15,000 Square Feet 1, 120 1,400 7,140 4,340 $273,000 77,000 The advertising department developed and distributed 120 advertisements during the year. Of these, 90 promoted shoes and 30 promoted clothing. Utilities expense of $64,000 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 $64,000 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. Allocation Base Floor space occupied Uulities Department Advertising Administrative Percent of Allocation Base Numerator Denominator Cost to be Allocated Allocated Cost % of Total 0 0 o Shoes 0 0 0 Clothing Totats 0 Allocation Bano Cont to be Allocated Allocated Cost Advertising Department Percent of Allocation Base Numerator Denominator % of Total Allocation Base Floor space occupied Percent of Allocation Base Numerator Denominator Coat to be Allocated Allowed Cast % of Total 0 0 O 0 0 0 0 Allocation Base Cost to be Allocated Allocated Cout ties Department Advertising Administrative Shoes Clothing Totals Advertising Department Shoes Clothing Totals Administrative Department Shoes Clothing Totals Percent of Allocation Base Numerator Denominator % of Total 0 0 0 Allocation Base Cout to be Allocated Allocated Cout Percent of Allocation Base Numerator Denominator % of Total 0 0 0 MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2019 Expenso Totalo Advertising Administrative Shoes Clothing Directament MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2019 Expense Totals Advertising Administrative 0 Shoes Clothing 0 0 0 0 0 0 Direct expense Indirect utilities expenses Total dept. exp. Service Dept. Expenses Advertising Dept. Administrative Dept Total expenses allocated 0 0 0 $ 0 0 $ $ 0 $ 5