Advertising department expenses of $47,500 and purchasing department expenses of $27,100 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	$	166,600			880
Magazines		78,200			660
Newspapers		95,200			660
Total	$	340,000			2,200

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

Complete the following table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments Advertising Department Base Percent of Allocation Base Cost to be A Percent of Allocation Base Cost to be Allocated Allocated Cost Sales Numerator Denominator % of Total Books Magazines Newspapers 0 Totals Purchasing Percent of Allocation Base Allocation Base Cost to be Allocated Allocated Cost Department Number of orders | Numerator Denominator | % of Total Books Magazines Newspapers Totals 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 PurchasingBooks Magazines Newspapers Total department expenses $ Service Dept. Expenses Advertising Dept. Purchasing Dept. Total expenses allocated 678,000 47,500 678,000$47,500 $ 27,100$183,100 $ 135,600 $ 284,700 27,100 $183,100 135,600 $ 284,700