Morathon Runining 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 occupled by all four deportments, as well os total sales for the two operating departments for the year 2017 The advertising department developed and distributed 240 advertisements during the year, Of these, 72 promoted shoes and 168 promoted clothing Utities expense of $45,000 is an indirect expense to all dopartments: 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 $45,000 of utilities expense to the four departments on the basis of floor $ pace 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. \begin{tabular}{|c|c|c|c|c|c|} \hline veruming & & & & & \\ \hline \multicolumn{6}{|l|}{ Totals } \\ \hline Advertising & Allocation Base & \multicolumn{2}{|c|}{ Percent of Allocation Base } & \begin{tabular}{l} Cost to be \\ Allocated \end{tabular} & Allocated Cost \\ \hline Department & & Numerator & Denominator % of Total & & \\ \hline \multicolumn{6}{|l|}{ Shoes } \\ \hline \multicolumn{6}{|l|}{ Clothing } \\ \hline \multicolumn{6}{|l|}{ Totals } \\ \hline Administrative & Allocation Base & \multicolumn{2}{|c|}{ Percent of Allocation Base } & \begin{tabular}{l} Cost to be \\ Allocated \end{tabular} & Allocated Cost \\ \hline Department & & Numerator & Denominator % of Total & & \\ \hline \multicolumn{6}{|l|}{ Shoes } \\ \hline \multicolumn{6}{|l|}{ Clothing } \\ \hline \multicolumn{6}{|l|}{ Totals } \\ \hline \multicolumn{6}{|c|}{ MARATHON RUNNING SHOP } \\ \hline \multicolumn{6}{|c|}{ Departmental Expense Allocation Spreadsheet } \\ \hline \multicolumn{6}{|c|}{ For Year Ended December 31, 2017} \\ \hline & Expense Totals & Advertising & AdministrativShoes & Clothing & \\ \hline \multicolumn{6}{|l|}{ Direct expense } \\ \hline \multicolumn{6}{|l|}{ Indirect utilities expenses } \\ \hline \multicolumn{6}{|l|}{ Total dept. exp. } \\ \hline \multicolumn{6}{|l|}{ Service Dept. Expenses } \\ \hline \multicolumn{6}{|l|}{ Advertising Dept. } \\ \hline \multicolumn{6}{|l|}{ Administrative Dept. } \\ \hline Total expenses allocated & & & & & \\ \hline \end{tabular}