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 2017 Department Advertising Direct Expenses $ 14,000 30,000 Square Feet 1,350 Sales Adninistrative 750 Shoes 116,000 17,000 7,200 5,700 $100,800 109,200 Clothing The advertising department developed and distributed 140 advertisements during the year. Of these, 28 promoted shoes and 112 promoted clothing. Utilities expense of $42,000 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 $42,000 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 ory 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. Percent of Allocation Base Allocated Cost Allocation Base Utilities Allocated Numerator Denominator% of Total Department Advertising Administrative Shoes Clothing Totals Cost to be Allocated Advertising Allocated Cost Allocation Base Percent of Allocation Base Department Denominator% of Total Numerator Shoes Clothing Totals Cost to be Administrative Allocation Base Percent of Allocation Base Altocated Cost Allocated Department Numerator Denominator % of Total Shoes Clothing Totals MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2017 Advertising Administrativ&hoes Expense Totals Clothing Totals Cost to be Allocated Administrative Allocation Base Percent of Allocation Base Allocated Cost Department Numerator Denominator % of Total Shoes Clothing Totals MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2017 Expense Totals Advertising Administrativ&hoes Clothing Direct expense Indirect utilities expenses Total dept. exp. Service Dept. Expenses Advertising Dept. Administrative Dept. Total expenses allocated