Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $71,000 and for Purchasing is $78,900. Expenses for the Office are allocated to operating departments based on sales. Expenses for Purchasing are allocated to operating departments based on purchase orders. Purchase Department Books Sales $201,600 Orders 1,225 56.59 Magazines 92,400 225 Newspapers Total 126,000 $420,000 558 2,500 Allocate the expenses from (a) the Office and (b) Purchasing to each of the company's three operating departments using the given Information. Office Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total Books 0 Magazines 0 Newspapers Totals 0 Purchasing Department Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Books 0 Magazines 0 Newspapers 0 Totals 0