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 $ 10,000 37,000 96,000 20,000 Square Feet 480 720 2,580 2,220 $156,400 183,600 The advertising department developed and distributed 200 advertisements during the year. Of these, 60 promoted shoes and 140 promoted clothing. Utilities expense of $80,000 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 $80,000 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 Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Floor space occupied Numerator Denominator % of Total 480 480 6,000 8.00 $ 80,000 $ 6,400 Advertising Administrative 720 720 6,000 12.00 80,000 9,600 34,400 Shoes 2,580 2,580 6,000 43.00 80,000 Clothing 2,220 2,220 6,000 37.00 80,000 29,600 80,000 Totals 6,000 100.00 $ Advertising Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Number of ads Numerator Denominator % of Total Department Shoes 60 60 200 30.00 Clothing 140 140 200 70.00 Totals 200 100.00 Administrative Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total Shoes 0 Clothing 0 Totals 0 MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2019 Expense Totals Advertising Administrative Shoes Clothing Direct expense Indirect utilities expenses 0 Total dept. exp. 0 0 0 0 0 Service Dept. Expenses Advertising Dept. Administrative Dept. 0 0 Total expenses allocated $ 0 $ 0 $ 0 $ 0 $ 0