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.

Department	Sales	Purchase 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 companys three operating departments using the given information.