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Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $ 3 1 , 6 0 0 and for Purchasing

Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $31,600 and for Purchasing is $63,300. Expenses for the Office are allocated to operating departments based on sales. Expenses for Purchasing are allocated to operating departments based on purchase orders.
\table[[Department,Sales,\table[[Purchase],[Orders]]],[Books,$200,000,552],[Magazines,84,000,348],[Newspapers,116,000,300],[Total,$400,000,1,200]]
Allocate the expenses from (a) the Office and (b) Purchasing to each of the company's three operating departments using the given information.
\table[[Office,Allocation Base,Percent of Allocation Base,\table[[Cost to be],[Allocated]],Allocated Cost],[Department,,Numerator,Denominator,% of Total],[Books,,,$400,000,,,],[Magazines,,,,0,,],[Newspapers,,,,0,,],[Totals,,,,0,,],[Purchasing,Allocation Base,Perce,tof Allocation E,3ase,\table[[Cost to be],[Allocated]],Allocated Cost],[Department,,Numerator,Denominator,% of Total,,],[Books,,,1,200,,,],[Magazines,,,,0,,],[Newspapers,,,,0,,],[Totals,,,,0,,]]
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