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 a table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments. (Amounts to be deducted should be indicated with minus sign.)

Advertising	Allocation Base	Percent of Allocation Base			Cost to be Allocated	Allocated Cost
Department		Numerator	Denominator	% of Total
Books Dept
Magazines Dept
Newspapers Dept
Totals
Purchasing	Allocation Base	Percent of Allocation Base			Cost to be Allocated	Allocated Cost
Department		Numerator	Denominator	% of Total
Books Dept
Magazines Dept
Newspapers Dept
Totals

COZY BOOKSTORE
			Allocation of Expenses to Departments
Allocation Base	Expense Account Balance	Advertising Dept.	Purchasing Dept.	Books Dept.	Magazines Dept.	Dept.Newspapers Dept.
Total department expenses	$ 667,000	$ 26,700	$ 46,700	$ 140,100	$ 133,400	$ 320,100
Advertising Dept. Sales
Purchasing Dept. Purch. orders
Total expenses allocated to operating depts.	$667,000