Advertising department expenses of $26,700 and purchasing department expenses of $46,700 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	Sales			Purchase Orders
Books	$	180,400			1,290
Magazines		123,000			690
Newspapers		106,600			1,020
Total	$	410,000			3,000

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