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

Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $$24,000$ and for Purchasing is $$34,000.$ 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$,$$$495,000,516],[$Magazines$,198,000,360],[$Newspapers$,207,000,324],[$Total$,$$$900,000,1,200]]$

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 Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,$Numerator,Denominator,$\%$ of Total,$],[$Books$,,,,,],[$Magazines$,,,,,],[$Newspapers$,,,,,],[$Totals$,,,,,],[,,,,,],[$Purchasing$,$Allocation Base,,,,$]]$