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

COZY BOOKSTORE
Departmental Expense Allocation Spreadsheet
	Expense Totals	Advertising	Purchasing	Books	Magazines	Newspapers
Total department expenses	$676,000	$54,100	$33,800	$175,800	$135,200	$277,100
Service Dept. Expenses
Advertising Dept.
Purchasing Dept.
Total expenses allocated	$676,000