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 2017.

Exercise 22-6 Departmental expense allocation spreadsheet LO P2 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 2017 Sales Department Advertising Administrative Shoes clothing Direct Expenses Square Feet $ 18,000 1,120 25,000 1,400 103,000 7, 140 15,000 4,340 $273,000 77,000 The advertising department developed and distributed 120 advertisements during the year. Of these, 90 promoted shoes and 30 promoted clothing. Utilities expense of $64,000 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 $64,000 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. Cost to be Allocated Allocated Cost Utilities Allocation Base Percent of Allocation Base Department Floor space occupied Numerator Denominator % of Total Advertising 1,120 Administrative I 1,400 Shoes Clothing 0 Totals This is a numeric cell, so please enter numbers only. Advertising AIUCALIVIT DASE Percent of Allocation Base Department Numerator Denominator % of Total Shoes Clothing Totals 0 X Cost to be Allocated Allocated Cost Administrative Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Department Shoes Clothing Totals 0 MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2017 Expense Totals Advertising Administrative Shoes 01 Op 0 0 0 0 Clothing 0 Direct expense Indirect utilities expenses Total dept. exp. Service Dept. Expenses Advertising Dept. Administrative Dept. Total expenses allocated of 0 $ 0 $ 0 $ $ 0 $