Lucia Company has two service departments. Office and Purchasing. Total expenses for the Office is $26,700 and for Purchasing is $46,700. 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 $ 180, 400 123,000 106,600 $ 410,000 Purchase Orders 1,290 690 1,020 3,000 Allocate the expenses from (a) the Office and (b) Purchasing to each of the company's three operating departments using the given information