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 $ 15,000 27,000 103,000 13,000 Square Feet 500 Sales 700 4.100 4,700 $124,000 186,000 The advertising department developed and distributed 190 advertisements during the year. Of these, 38 promoted shoes and 152 promoted clothing. Utilities expense of $74,000 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 $74,000 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. Utilities Department Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Floor space occupied Numerator Denominator % of Total Advertising 500 500 10,000 5.00 $ 74,000 $ 3,700 Administrative Shoes 700 700 10,000 7.00 74,000 5,180 4,100 4,100 10,000 41.00 74,000 30,340 Utilities Department Allocation Base Floor space occupied Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Advertising Administrative 500 500 10,000 5.00 $ 74,000 $ 3,700 700 700 10,000 7.00 74,000 5,180 Shoes 4,100 4,100 10,000 41.00 74,000 30,340 Clothing 4,700 4,700 10,000 47.00 74,000 34,780 Totals 10,000 100.00 $ 74,000 Cost to be Advertising Allocation Base Percent of Allocation Base Allocated Cost Allocated Department Number of ads Numerator Denominator % of Total Shoes 38 38 190 20.00 Clothing Totals 152 152 190 80.00 190 100.00 Administrative Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Sales Numerator Denominator % of Total Shoes $ 124,000 $124,000 $ 310,000 40.00 $116,000 Clothing 186,000 186,000 310,000 60.00 116,000 Totals $ 310,000 100.00 $ 116,000 MARATHON RUNNING SHOP Administrative Department Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Sales Numerator Denominator % of Total Shoes $ 124,000 $ 124,000 $ 310,000 40.00 $ 116,000 Clothing 186,000 186,000 310,000 60.00 116,000 Totals $ 310,000 100.00 $ 116,000 Direct expense irect utilities expenses Total dept. exp. Service Dept. Expenses MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2019 Expense Totals Advertising Administrative Shoes Clothing 0 0 0 0 0 0 Advertising Dept. 0 Administrative Dept. 0 Total expenses allocated $ 0 $ 0 $ 0 $ 0 $ 0