Advertising department expenses of $85,600 and purchasing department expenses of $51,400 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	$	193,200			1,551
Magazines		109,200			693
Newspapers		117,600			1,056
Total	$	420,000			3,300

Complete the following table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments.