Advertising department expenses of $38,900 and purchasing department expenses of $38,900 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 Sales Purchase Orders 984 600 816 $ 180,000 agazines Newspapers 108,000 72,000 Total $ 360,000 2,400 Complete the following 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 Department Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost NumeratorDenominator % 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