Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $54,100 and for Purchasing is $33,800. 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 Sales Purchase Orders 143,500 1,440 Magazines Newspapers Total 70,000 136,500 756 1,404 $ 350,000 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. Office Allocation Base Department Percent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cont Books Magazines Newspapers Totals Purchasing Department Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total Books Magazines Newspapers Totals