Advertising department expenses of $36,600 and purchasing department expenses of $26,200 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 Sales Purchase Orders Books $ 179,400 644 Magazines 81,900 406 Newspapers 128,700 350 Total $ 390,000 1,400

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

Complete the spreadsheet 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.)

COZY BOOKSTORE
Departmental Expense Allocation Spreadsheet
	Expense Totals	Advertising	Purchasing	Books	Magazines	Newspapers
Total department expenses	$523,000	$36,600	$26,200	$146,400	$104,600	$209,200
Service Dept. Expenses
Advertising Dept.
Purchasing Dept.
Total expenses allocated	$523,000	$36,600	$26,200	$146,400	$104,600	$209,200