Marathon Running Shop has two service departments (advertising and administrative) and two operating departments (shoes and clothingl. 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. Square Feet Department Advertising Administrative Shoes Clothing Direct Expenses $ 11, Bee 20,000 132.ee 19,00 1.lee 5,280 $114, 460 185,608 The advertising department developed and distributed 160 advertisements during the year. Of these. 32 promoted shoes and 128 promoted clothing. Utilities expense of $75,000 is an indirect expense to all departments. Complete a departmental expense alocation spreadsheet for Marathon Running Shop. The spreadsheet should assign (1) direct expenses to each of the four departments, (2) the $75,000 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 located Cost Allocated Allocated Cost Numerator 96 of Total Department Advertising Administrative Shoes Clothing Tesis Cost to be Advertising Allocation Base Pergent of Allocation Base Alected Cost Allocated Department Numerator Denominator of Total Shoes Clothing Totals Cost to be Administrative Allocation Base Percent of Allocation Base Allocated Cost Allocated Department Numerator MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2018 Expense Totals Advertising Administrative Shoes Indirect is expenses 0 Totalt 000 Service Dept. Expenses Advertising Dept Administrative Dept. Total expenses allocated O sol s0