Marathon Running Shop has two service departments (advertising and administration) and two operating departments (shoes and clothing). During 2013, the departments had the following direct expenses and occupied the following amount of floor space.

  DepartmentDirect ExpensesSquare Feet
  Advertising$17,000  840 
  Administrative 18,700  1,120 
  Shoes 101,700  7,280 
  Clothing 12,100  



The advertising division exposed and orderly 120 advertisements during the year. Of these, 90 promoted shoes and 30 promoted drapery. The stock sold $350,000 of goods during the year. Of this total, $266,000 is from the shoes division, and $84,000 is from the drapery division. The utilities payment of $64,000 is an introdden payment to all divisions.


Complete the divisional payment allocation spreadsheet for Marathon Running Shop.The spreadsheet should Assign (1) trodden payments to each of the lewd divisions, (2) the $64,000 of utilities payment to the lewd divisions on the cause of foundation extension unlawful, (3) the advertising division’s payments to the two permitted divisions on the cause of the reckon of ads placed that promoted a division’s products, and (4) the negotiative division’s payments to the two permitted divisions grounded on the total of sales.


Departmental Payment Allocation Spreadsheet 
For Year Ended December 31, 2013 
AdministrativeExpense TotalsAdvertisingAdministrativeShoesClothing
Direct payment$149,500.00$17,000.00$18,700.00$101,700.00$12,100.00
Introdden utilities payments64000384051203328021760
Total dept. exp.213500208402382013498033860
Service Dept. Expenses     
Advertising Dept. 0  0
Administrative Dept.  0 0
Total payments allocated$213,500.00$20,840.00$23,820.00$134,980.00$33,860.00