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 Direct Expenses Square Feet Sales Advertising $ 19,000 1,350 Administrative 22,00 1,350 Shoes 93,eee 4,800 $ 284,800 Clothing 12,600 7,500 115,200 The advertising department developed and distributed 230 advertisements during the year of these, 69 promoted shoes and 161 promoted clothing Utilities expense of $45,000 is an indirect expense to all departments, Complete a departmental expense allocation spreadsheet for Marathon Running Shop. The spreadsheet should assign 4) direct expontos to each of the four departments, (2) the $45,000 of utilities expense to the four departments on the basis of tibor 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 Allocation Base Percent of Allocation Base Cost to be Allocated Cost Allocated Numerator Denominator % of Total Department Advertising Administrative Shoes Clothing Totals Allocation Base Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Advertising Department Shoes Clothing Totals Allocated Cost Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Administrative Department Shoes Clothing Totals MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2019 Expense Totals Advertising Administrative Shoes Clothing Direct expense Indirect utilities expenses Total dept. oxp Service Dept. Expenses Advertising Dopt Administrative Dept Total expenses allocated