Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $60,100 and for Purchasing is $43,000. Expenses for the Office are allocated to operating departments based on sales. Expenses for Purchasing are allocated to operating departments based on purchase orders.

Department	Sales	Purchase Orders
Books	$ 163,800	984
Magazines	97,500	648
Newspapers	128,700	768
Total	$ 390,000	2,400

Allocate the expenses from (a) the Office and (b) Purchasing to each of the companys three operating departments using the given information.