Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $88,600 and for Purchasing is $44,300. 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 $ 202,400 123,200 114,400 $ 440,000 Purchase Orders 861 609 630 2,100 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 Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total Sales Department Books 0 0 Magazines Newspapers Totals 0 0 Purchasing Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Number of orders Numerator Denominator % of Total Department Books 0 Magazines 0 Newspapers 0 Totals 0