Advertising department expenses of $43,400 and purchasing department expenses of $57,800 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 $ 175,000 984 Magazines 105,000 672 Newspapers 70,000 744 Total $ 350,000 2,400 Complete the following table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments.,