Exercise $22-3($Algo$)$ Service department expenses allocated to operating departments LO P$2$

Lucla Company has two service departments: Office and Purchasing. Total expenses for the Office is $$71,000$ and for Purchasing is $$78,900.$ Expenses for the Office are allocated to operating departments based on sales. Expenses for Purchasing are allocated to operating departments based on purchase orders.

$\backslash$table$[[,,$Purchase$],[$Department$,$Sales,Orders$],[$Books$,$$$201,600,1,225],[$Magazines$,92,400,725],[$Newspapers$,126,000,550],[$Total$,$$$420,000,2,500]]$

Allocate the expenses from $($a$)$ the Office and $($b$)$ Purchasing to each of the company's three operating departments using the given Information.

$\backslash$table$[[$Office$,$Allocation Base,Percent of Allacation Base,Cost to be Allocated,Allocated Cost$],[$Department$,2,$Numerator,Denominator,$\%$ of Total,,$],[$Books$,,,,0,,],[$Magazines$,,2,,0,,],[$Newspapers$,,8,,2,,],[$Totals$,+2+2,5,,\backslash$table$[[0]],,],[,$Alloca,Percent of Allocation Base,,$],[\backslash$table$[[$Purchasing$],[$Department$]],$Allocation base,Numerator,Denominator,$\%$ of Total,Cost to be Allocated,Allocated Cost$],[$Books$,,,,0,,],[$Magazines$,,\sqrt[\phantom{2}]{2\sqrt[\phantom{2}]{2}},,\sqrt[\phantom{2}]{18},,$in$],[$Newspapers$,,,,0,,1=0$