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 occupled by all four departments, as well as total sales for the two operating departments for the year 2017. The advertishg department developed and distributed 230 odvertisements 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 spreedsheet for Marathon Runing 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 advertsing department's expenses to the two operating departments on the bosis of the number of ads placed that promoted a department's products, and (4) the adminlstrative department's expenses to the two operating departments based on the amount of sales. Module 4 Assignment - Chapters 21&22