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 Sales $143,500 Purchase Orders 1,440 Department Books Magazines Newspapers Total 70,000 756 136,500 $350,000 1,404 3,600 Complete the following table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments