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.