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 2017, Department Direct Expenses Square Feet Sales Advertising $ 19,000 7650 Administrative 22,000 1,170 Shoes 110,000 4,550 5222,000 Clothing 14.000 148,000 5,630 The advertising department developed and distributed 120 advertisements during the year of these 36 promoted shoes and 84 promoted clothing. Utilities expense of $76,000 is an indirect expense to all departments Complete a departmental expense allocation spreadsheet for Marathon Running Shop. The spreadsheet should assign (I) direct expenses to each of the four departments, (2) the $76,000 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 #dministrative department's expenses to the two operating departments based on the amount of sales Utilities Allocation Base Percent of Allocation Cost to be Allocated Allocated cost Floor space occupied Numerator Denominator% of Total Department Advertising Administrative 0 o 0 Shoes 0 0 olo Clothing Totals 0 Advertising Allocation Base Percent of Allocation Base Cost to be Allocated Allocated COSI Numerator Denominator% of Total Department Shoes Clothing Totals ooo 0 Administrative Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator% of Total Department Shoes Clothing Totals 0 0 0 MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2017 Expense Totals Advertising Administrativshoes Clothing 0 0 0 0 Direct expense Indirect utilities expenses Total dept. exp Service Dept. Expenses Advertising Dept Administrative Dept Total expenses allocated oo 0 $ 0