Marathon Running Shop has two service departments (advertising and administrative) and two operating departments (shoes and clothing). During 2015, the departments had the following direct expenses and occupied the following amount of floor space. Department Square Feet Advertising Administrative Shoes Clothing Direct Expenses $ 20,000 1,520 35,000 1,900 106,000 9,120 20,000 6,460 The advertising department developed and distributed 180 advertisements during the year. Of these, 36 promoted shoes and 144 promoted clothing. The store sold $310,000 of merchandise during the year. Of this amount, $186,000 is from the shoes department, and $124,000 is from the clothing department. The utilities expense of $72,000 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 $72,000 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 Advertising Administrative Shoes Allocation Base Percent of Allocation Base Numerator Denominator % of Total Clothing Totals Advertising Allocation Base Percent of Allocation Base Department Numerator Denominator % of Total Shoes Clothing Totals Cost to be Allocated Allocated Cost Cost to be Allocated Allocated Cost Administrativa Allocation Base Percent of Allocation Barn Cost to be Percent of Allocation Base Advertising Allocation Base Numerator Department Shoes Clothing Denominator % of Total Totals Administrative Allocation Base Percent of Allocation Base Department Numerator Denominator % of Total Shoes Clothing Totals Direct expense Indirect utilities expenses Total dept. exp. Service Dept. Expenses Advertising Dept. Administrative Dept. Total expenses allocated MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2015 Expense Totals Advertising Administrative Cost to be Allocated Allocated Cost Cost to be Allocated Allocated Cost Shoes Clothing