Marathon Running Shop has two service departments (advertising and administrative) and two oper clothing). The table that follows shows the direct expenses incurred and square footage occupied b total sales for the two operating departments for the year 2019. Sales Department Advertising Administrative Shoes Clothing Direct Expenses $ 18,000 25,000 103,000 15,000 Square feet 1,120 1,400 7,140 4,340 $273, eee 77,000 The advertising department developed and distributed 120 advertisements during the year. Of these, promoted clothing. Utilities expense of $64,000 is an indirect expense to all departments. Complete a departmental expense allocation spreadsheet for Marathon Running Shop. The spreadshe expenses to each of the four departments, (2) the $64.000 of utilities expense to the four departments occupied, (3) the advertising department's expenses to the two operating departments on the basis of promoted a department's products, and (4) the administrative department's expenses to the two opera amount of sales