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 $ 10,000 32,000 134,000 19,000 Square Feet 770 840 2,310 3,080 $192,000 48,000 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 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 Floor space occupied 770 Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total 770 22,920 3.36 $ 57,000 $ 191,520 840 22,920 3.66 57,000 2,086 2,310 22,920 10.08 57,000 5,746 19,000 22,920 82.90 57,000 (142,352) 100.00 $ 57,000 Department Advertising Administrative Shoes Clothing Totals Advertising 840 2,310 19,000 22,920 Allocation Base Percent of Allocation Base Cost to be Allocated Cost Allocated Number of ads Numerator Denominator 48 48 240 Department Shoes Clothing Totals % of Total 20.00 80.00 192 240 192 240 100.00 Administrative Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Sales Numerator Denominator % of Total 0 Department Shoes Clothing Totals 0 MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2019 Expense Totals Advertising Administrative Shoes Clothing 0 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