Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $25,000 and for Purchasing is $56,200. 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	$ 186,200	546
Magazines	95,000	364
Newspapers	98,800	390
Total	$ 380,000	1,300

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