With Super Bowl XLVIII expected to draw an estimated 181 million viewers, the National Retail Federation predicts that total spending for the event will top $12.3 billion this year.

“As football fans gear up for the most anticipated game of the season, retailers are making sure they have an ample assortment of accessories, décor, athletic apparel items and even new televisions,” says Matthew Shay, president and chief executive officer, NRF.

The Denver Broncos are set to take on the Seattle Seahawks Feb. 2, and viewers will spend an average of $68.27 on game day grub, athletic wear, decorations and televisions, according to the NRF’s Super Bowl Spending survey. That number is essentially flat with last year’s average of $68.54 per viewer.

According to the survey, more than three-quarters (77 percent) will purchase food and beverages, 8.1 percent will purchase team apparel or accessories and 7.2 percent are planning on buying a new television to watch the game.

This year, nearly 39 million viewers plan to throw a party and 62 million fans plan to attend one. Restaurants and bars will see a share of that traffic, with 10 million fans planning to enjoy the game from a local establishment.

Fans will tune in to the annual sporting event for a variety of reasons with nearly half (47.5 percent) saying the game is the most important part, 17.3 percent saying that getting together with friends matters most and one-quarter (24.9 percent) saying the commercials are the most important.

45- to 54-year-olds are the ones who rank commercials highest when it comes to the most important part of the game (21.4 percent), higher than any other age group.

And for those who do have opinions about the commercials, 78.4 percent agree they are entertaining. Viewers also say commercials make them aware of the advertiser’s brand (16.9 percent). But not everyone has favorable opinions–17.8 percent believe advertisers should save their money and pass on savings to their customers, and 9.3 percent say they make the game last too long.