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 $ 19,000 850 Administrative 34,000 1.530 Shoes 112,000 Clothing 5.780 5121,800 17,000 8,840 168,200 The advertising department developed and distributed 200 advertisements during the year. Of these, 20 promoted shoes and 180 promoted clothing. Utilities expense of $50,000 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 $50,000 of utilities expense to the four departments on the basis of floor space occupled. (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 Baso Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Department Advertising Administrative Shoes Clothing Totals Allocation Base Cost to be Allocated Allocated Cost Advertising Department Shoes Clothing Totals Percent of Allocation Base Numerator Denominator % of Total Administrative Allocation Base Cost to be Allocated Allocated 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 Indirect utilities expenses Total dept. exp. Service Dept. Expenses Advertising Dept Administrative Dept. Total expenses allocated