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	Sales	Purchase Orders
Books	$	180,000		984
Magazines		108,000		600
Newspapers		72,000		816
Total	$	360,000		2,400