25 001331 Marcus Company has two service departments: Office and Purchasing. Total expenses for the Office is $61,000 and for Purchasing is $81,000. Expenses for the Office are allocated to operating departments based on sales. Expenses for Purchasing are allocated to operating departments based on purchase orders. Department Books Sales $1,061,500 424,600 Magazines 443,900 Totals 5 1,930,000 Purchase Orders 1,591 1,110 999 3,700 Expenses allocated from the Purchasing department to the company's Newspaper department are Multiple Choice $34,830 $21870 $31.340