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 Administrative Shoes Direct Expenses Square Feet 400 Sales $ 18,000 30,000 102,000 14,000 400 1,600 2,600 $150,000 clothing 100,000 The advertising department developed and distributed 120 advertisements during the year. Of these, 36 promoted shoes and 84 promoted clothing. Utilities expense of $66,000 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 $66,000 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 Cost to be Utilities Percent of Allocation Base Allocation Base Allocated Cost Allocated Department Denominator % of Total Numerator 0 Advertising 0 C Administrative 0 0 Shoes 0 Clothing 0 Totals Cost to be Allocated Advertising Allocated Cost Percent of Allocation Base Allocation Base % of Total Numerator Denominator Department 0 Shoes 0 Clothing Totals Cost to be Allocated Percent of Allocation Base Allocated Cost Allocation Base Administrative % of Total Denominator Numerator Department 0 Shoes 0 Clothing Totals 0 Cost to be Allocated Advertising Percent of Allocation Base Allocated Cost Allocation Base % of Total Denominator Department Numerator 0 Shoes 0 Clothing 0 Totals Cost to be Allocated Cost Percent of Allocation Base Allocation Base Administrative Allocated Department % of Total Numerator Denominator 0 Shoes 0 Clothing 0 Totals MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2017 Shoes Clothing Advertising Administrative Expense Totals Direct expense Indirect utilities expenses 0 0 0 0 Total dept. exp. 0 0 Service Dept. Expenses Advertising Dept. 0 Administrat Dept. 0 S S 0 0 0 S 0 Total expenses allocated