Advertising department expenses of $54,100 and purchasing department expenses of $33,800 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	$	143,500			1,440
Magazines		70,000			756
Newspapers		136,500			1,404
Total	$	350,000			3,600

Advertising

Allocation Base

Percent of Allocation Base

Cost to be Allocated

Allocated Cost

Department

Numerator

Denominator

% of Total

Books

Magazines

Newspapers

Totals

Purchasing

Allocation Base

Percent of Allocation Base

Cost to be Allocated

Allocated Cost

Department

Numerator

Denominator

% of Total

Books

Magazines

Newspapers

Totals