Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $$43,400$ and for Purchasing is $$57,800.$ Expenses for the Office are allocated to operating departments based on sales. Expenses for Purchasing are allocated to operating departments based on purchase orders.

$\backslash$table$[[$Department$,$Sales,$\backslash$table$[[$Purchase$],[$Orders$]]],[$Books$,$$$175,000,984],[$Magazines$,105,000,672],[$Newspapers$,70,000,744],[$Total$,$$$350,000,2,400]]$

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$],[$Newspapers$],[$Totals$],[$Purchasing$,$Allocation Base,Percent of Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,$Numerator,Denominator,$\%$ of Total,$4,],[$Books$],[$Magazines$],[$Newspapers$],[$Totals$,,,,,,]]$