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.

Department Sales Purchase 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).