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. Department Sales Purchase Orders Books 167,700 Magazines 89,700 756 132,600 Newspapers 812 Total $390,000 2,800 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 Cost to be Allocated Allocated Cost Allocation Base Percent of Allocation Base Department Sales Numerator Denominator of Total S Books Dept 167,700 390,000 0 Magazines Dept 89,700 390,000 390.000 132,600 Newspapers Dept 300,000 Totals Percent of Allocation Base Purchasing Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator of Total Department Books Dept Magazines Dept Newspapers Dept Totals