Advertising department expenses of $25,300 and purchasing department expenses of $20,200 of Cozy Bookstore are allocated to operating departments on the basis of dollar sales and purchase orders, respectively. Information about the allocation bases for the three operating departments follows. Department Books Magazines Newspapers Total Sales $182,400 87,400 110,200 $380,000 Purchase Orders 1,025 625 850 2,500 of Alloc of Serv Dept the following table by allocating the expenses of the two service departments (advertising and purcha departments. g Allocation Base Percent of Allocation Base + Cost to be Allocated Allocated Cost at Numerator Denominator % of Total nes pers Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost ng nt Numerator Denominator % of Total ines apers on of Alloc of Serv Dept te the spreadsheet by allocating the expenses of the two service departments (advertising and purchasin perating departments. (Amounts to be deducted should be indicated with minus sign.). COZY BOOKSTORE Departmental Expense Allocation Spreadsheet Expense Totals Advertising Purchasing Books Magazines Newspapers artment expenses $ 506,000 $ 25,300 $ 20,200 $ 101,200 $ 101,200 $ 258,100 Sept. Expenses 19 Dept. ng Dept enses allocated $ 506,000 Allocation of Exp Alloc o Sur Dent