Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $$25,600$ and for Purchasing is $$40,900.$ 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$,$$$210,700,1,620],[$Magazines$,86,000,1,080],[$Newspapers$,133,300,900],[$Total$,$$$430,000,3,600]]$

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

Answer is complete but not entirely correct.

$\backslash$table$[[\backslash$table$[[$Office$],[$Department$]],$Allocation Base,Percent of Allocation Base,$\{$

$\backslash$table$[[$Cost to be$],[$Allocated$]]\},\backslash$table$[[$Allocated$],[$Cost$]]],[,$Sales,Numerator,Denominator,$\%$ of Total$],[$Books$,$$$,179,400,$$$,179,400,390,000,46\%,$$$,36,600,16,836$