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 Advertising $ 18,000 Asinistrative 30,000 400 Shoes 102,000 1.ee $150,000 Clothing 14,000 2,600 100,000 The advertising department developed and distributed 120 advertisements during the year. Of these 36 promoted shoes and 84 promoted clothing. Utilities expense of $66,000 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 $66.000 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 Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator of Total Department Advertising Administrative Shoes Clothing Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Advertising Department Shoes Clothing Numerator Denominator % of Total Administrative Allocation Base Cost to be Allocated cost Percent of Allian Bus Numerator Denominator Allocated Dedament of Tora Administrative Shoes Clothing Totals Advertising Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Department Shoes Clothing Totals Administrative Allocation Base Percent of Allocation Date Cost to be Allocated Allocated Cost Numerator Denominator S 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 Indirecties expenses Total deste Service Dest Expenses Advertising Dest Administrative Dest Total expenses allocated