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 2019. 3:31 Sales Department Advertising Administrative Shoes clothing Direct Expenses $ 15,000 27,000 103,000 13,000 Square Feet 500 700 4,100 4,700