Advertising department expenses of $48,200 and purchasing department expenses of $40,200 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. Sales Purchase orders Department Books Magazines Newspapers Total $167,700 89,700 132,600 $390,000 1,232 756 812 Complete the following table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments