Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $$38,900$ and for Purchasing is $$38,900.$ Expenses for the Office are allocated to operating departments based on sales. Expenses for Purchasing are allocated to operating departments based on purchase orders.

$\backslash$table$[[$Department$,$Sales,$\backslash$table$[[$Purchase$],[$Orders$]]],[$Books$,180,000,984],[$Magazines$,108,000,600],[$Newspapers$,72,000,816],[$Total$,360,000,2,400]]$

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,$\frac{\text{P}\text{e}\text{r}\text{c}\text{e}\text{n}\text{t}of\text{A}\text{l}\text{l}\text{o}\text{c}\text{:}}{\text{B}\text{a}\text{s}\text{e}},$ation,$\backslash$table$[[$Cost to be$],[$Allocated$]],\backslash$table$[[$Allocated$],[$Cost$]]],[$Department$,,$NumeratDenominat,$\backslash$table$[[\%$ of$],[\%$ fotal$]],,],[$Books$,,,0,,],[$Magazines$,,,0,,],[$Newspapers$,,,0,,-],[\backslash$table$[[$Totals$]],,,0,,],[$Purchasing$,$Allocation Base,$\frac{\text{P}\text{e}\text{r}\text{c}\text{e}\text{n}\text{t}of\text{A}\text{l}\text{l}\text{o}\text{c}\text{e}}{\text{B}\text{a}\text{s}\text{e}},$ation,$\backslash$table$[[$Cost to be$],[$Allocated$]],\backslash$table$[[$Allocated$],[$Cost$]]],[$Department$,,$Numeratdenominat,$\backslash$table$[[\%$ of$],[$ofotal$]],,],[$Books$,-,,0,,],[$Magazines$,,,0,,],[$Newspapers$,,,0,,],[$Totals$,,,0,,]]$