Advertising and purchasing department expenses of Cozy Bookstore are allocated to operating departments on the basis of dollar sales and purchase orders, respectively. The purchasing department had total expenses of $33,800 and the advertising department had total expenses of  $54,100. Information about the allocation bases for the three operating departments follows.

  
 

  DepartmentSalesPurchase Orders
  Books$143,500   1,440 
  Magazines 70,000   756 
  Newspapers 136,500   1,404 
  

 


 

 

 

 
  Total$350,000   3,600 
  

 



 

 

 

 

 

  
 

Complete the following table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments (see the expenses below).

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