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 Sie, eee 32, eee 134, eee 19, eee Square Feet 77e 840 2,310 $ 192,000 48,000 3, e8e The advertising department developed and distributed 240 advertisements during the year. Of these, 48 promoted shoes and 192 promoted clothing. Utilities expense of $57,000 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 $57,000 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 Cost to be untos Allocation Base P ercent of Allocation Base Alloca Allocated Department Numerator Denominator % of Total Advertising Administrative Shoes Clothing Totals Advertising Allocation Base Percent of Allocation Base Cost to be Allocated Cost Allocated Numerator Denominator % of Total | Department Shoes Clothing Totals Cost to be Allocated Cost Allocation Base Allocated located Percent of Allocation Base Numerator Denominate of Tora Adeninistrative Department Shoes Clothing Totals MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2019 Expense Totals Advertising Administrative Shoes Direct expense Indirect utilities expenses Total destek Service Dept. Escenses Advertising Dest Administrative Dept Tots openses allocated