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 Sales Department Advertising Administrative Shoes Clothing Direct Expenses $ 18,000 25,000 109,00 15, 890 Square Feet 1,120 1,400 7.140 4,340 $273.989 77,000 The advertising department developed and distributed 120 advertisements during the year of these, 90 promoted shoes and 30 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 spreadsheet should assign (1) direct expenses to each of the four departments. (2) the $64,000 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 amount of de Allocation Base Cost to be Allocated Allocated Cast Percent of Allocation Base Numerator Denominator % of Total Utilities Department Advertising Administrative Shoes Clothing Totals Advertising Department Shoes Clothing Total Administrative Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total Allocation Base Cost to be Allocated Alocated Cost Percent of Allocation Base Numerator Denominator % of Total 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 Indirectes expenses Total destep Service Deot Expenses Advertising Dept Administrative Dept Total expenses located