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 Department Advertising Administrative Shoes Clothing Direct Expenses $ 13,000 26,000 130, 15,000 Square Feet Sales 1.710 1,719 9.500 $185,000 6,080 124,000 The advertising department developed and distributed 230 advertisements during the year of these, 69 promoted shoes and 161 promoted clothing 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 occupled. (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 Perontot Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total 0 0 Advertising Administrative Shoes Clothing Totals 0 0 0 Advertising Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator 9 of Total Department Shoes