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 $58,300 and the advertising department had total expenses of$75,000. Information about the allocation bases for the three operating departments follows.

Department Books Magazines Newspapers Total Sales $ 150,000 84,000 66,000 $ 300,000 Purchase Orders 1 ,680 945 875 3,500 Complete the following table by allocating the expenses of the two service departments (advertising and purchasing) t0 the three operating departments (see the expenses below). Department Books Dept Magazines Dept Newspapers Dept Denominator % of Total Department Books Dept Magazines Dept Newspapers Dept Denominator % of Total Total dept. exp. 0 $ 75,000 $ 58,300 $ 174,900 $ 166,600 $ 358,200 Service Dept. Expenses Advertising Dept. Purchasing Dept. Total expenses allocated $