Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $$42,800$ and for Purchasing is $$32,100.$ 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$[[$Department$,$Sales,$\backslash$table$[[$Purchase$],[$Orders$]]],[$Books$,$$$180,000,1,170],[$Magazines$,108,000,520],[$Newspapers$,112,000,910],[$Total$,$$$400,000,2,600]]$

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

$\backslash$table$[[$Office$,$Allocation Base,Percent of Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,$Numerator $,$Denominator,$\%$ of Total,$-,+],[$Books$],[$Magazines$,,,$hat$(v),,5=,],[$Newspapers$],[$Totals$],[$Purchasing$,$Allocation Base,Percent of Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,$Numerator,Denominator,$\%$ of Total,,$],[$Books$,,,,,,],[$Magazines$,,,,,,]]$