Marathon Running Shop has two service departments (advertising and administrative) and two operating departments (shoes and clothing). During 2015, the departments had the following direct expenses and occupied the folowing amount of floor space. Department Advertising Administrative Shoes Clothing Direct Expenses $ 19,000 34.000 112,000 17,000 Square Feet 850 1,530 5.780 8.840 The advertising department developed and distributed 200 avertisements during the year. Of these, 20 promoted shoes and 180 promoted clothing. The store sold $290,000 of merchandise during the year. Of this amount, $121,800 is from the shoes department, and $168,200 is from the clothing department. The utilities expense of $50,000 is an indirect expense to al 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 $50,000 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 Allocated Allocated Cost Numerator Denominator % of Total Department Advertising Administrative Shoes Clothing Totals Advertising Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Department Shoes Denominator % of Total Clothing Totals Dupa NUMERO UT OF TO Shoes Clothing Totals Administrative Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total Shoes Clothing Totals MARATHON RUNNING SHOP Departmental Expense Allocation Spreadsheet For Year Ended December 31, 2015 Expense Totals Advertising Administrative Shoes Clothing Direct expense Indirect utilities expenses Total dept. exp. Service Dept. Expenses Advertising Dept. Administrative Dept. Total expenses allocated