Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $59,700 and for Purchasing is $52,200. 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 $ 210,000 126,000 84,000 $ 420,000 Purchase Orders 602 322 476 1,400 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 Percent of Allocation Base Cost to be Allocated Allocated Cost Numerator Denominator % of Total 0 Department Books Magazines Newspapers 0 0 Totals 0 Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Purchasing Department Books Numerator Denominator % of Total 0 0 Magazines Newspapers Totals 0 0