Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $47,500 and for Purchasing is $27,100. Expenses for the Office are allocated to operating departments based on sales. Expenses for Purchasing are allocated to operating departments based on purchase orders.

DepartmentSalesPurchase OrdersBooks$ 166,600880Magazines78,200660Newspapers95,200660Total$ 340,0002,200

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