Advertising department expenses of $59,700 and purchasing department expenses of $52,200 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 $ 210,000 126,000 84,000 $ 420,000 602 322 476 1,400 Complete the following table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments