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 $ 18,000 38,000 128,000 16,000 Square Feet 300 350 2,300 2,050 $238,000 102,000 The advertising department developed and distributed 180 advertisements during the year. Of these, 54 promoted shoes and 126 promoted clothing. Utilities expense of $63,000 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 $63,000 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. Answer is not complete. Utilities Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Floor space occupied 300 Denominator 300 % of Total 0.23 0.27 $ 63.000 128,000 128,000 350 350 Advertising Administrative Shoes Clothing Totals 2,300 2,050 5,000 2,300 2,050 128,000 128,000 1.80 97.70 3.90 63.000 63,000 63,000 $ 63,000 Cost to Utilities Allocation Base Percent of Allocation Base be Allocated Cost Allocated Numerator Denominator Department Advertising Administrative Floor space occupied 300 % of Total 0.23 300 350 128,000 128,000 350 0.27 Shoes $ 63,000 63,000 63,000 63,000 2,300 2,300 1.80 128,000 128,000 Clothing Totals 2,050 97.70 2,050 5,000 3.90 $ 63,000 Advertising Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator Department Shoes Clothing Totals % of Total 0 0 0 Administrative Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator Department Shoes Clothing Totals % of Total 0 0 0 MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2019 Expense Totals Advertising Administrative Shoes Clothing 0 0 0 0 Direct expense Indirect utilities expenses Total dept. exp. Service Dept. Expenses Advertising Dept Administrative Dept Total expenses allocated 0 0 0 0 $ 0 $ 0 $ 0 $ 0 $ 0