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. Square Feet Sales 500 Department Advertising Administrative Shoes Clothing Direct Expenses $ 15,000 27,000 103,000 13,000 700 4,100 4,700 $124,000 186,000 a The advertising department developed and distributed 190 advertisements during the year. Of these, 38 promoted shoes and 152 promoted clothing. Utilities expense of $74,000 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 $74,000 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 Cost to be Allocated Allocation Base Utilities Allocated Cost Percent of Allocation Base Numerator Denominator % of Total Floor space occupied 0 0 0 700 Department Advertising Administrative Shoes Clothing Totals 0 0 0 0 Cost to be Allocated Allocated Cost Advertising Allocation Base Percent of Allocation Base Number of ads Numerator Denominator Department Shoes % of Total 0 0 700 0 0 0 Administrative Shoes Clothing Totals 0 Cost to be Allocated Allocated Cost Allocation Base Percent of Allocation Base Numerator Number of ads Denominator % of Total 0 Advertising Department Shoes Clothing Totals 0 0 Cost to be Allocated Allocated Cost Percent of Allocation Base Administrative Allocation Base Denominator Numerator Floor space occupied % of Total 0 0 Department Shoes Clothing Totals 0 MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2019 Expense Totals Advertising Administrative Shoes Clothing 0 0 0 0 0 0 Direct expense Indirect utilities expenses Total dept. exp. Service Dept. Expenses Advertising Dept Administrative Dept. 0 0 O 0 $ 0 $ $ 0 $ 0 $ Total expenses allocated Minyt