Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $31,600 and for Purchasing is $63,300. 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 Books Magazines Newspapers Total Sales $ 200,000 84,000 116,000 Purchase Orders 552 348 $ 400,000 300 1,200 Allocate the expenses from (a) the Office and (b) Purchasing to each of the company's three operating departments using the given information.