Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $$85,600$ and for Purchasing is $$51,400.$ 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$[[,,$Purchase$],[$Department$,$Sales,Orders$],[$Books$,$$$193,200,1,551],[$Magazines$,109,200,693],[$Newspapers$,117,600,1,056],[$Total$,$$$420,000,3,300]]$

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,Percent of Allocation Base,Cost to be Allocated Allocated Cost$],[$Department$,,$Numerator,Denominator,$\%$ of Total,,$],[$Books$],[\backslash$table$[[$Magazines$],[$Newspapers$]]],[\backslash$table$[[$Newspapers$],[$Totals$]]],[$Totals$],[],[$Purchasing$,$Allocation Base,Percent of Allocation Base,Cost to be Allocated,Allocated Cost$],[$Department$,,\backslash$table$[[$Numerator$]],$Denominator,$\%$ of Total,,$5],[$Books$],[$Magazines$],[$Newspapers$],[$Totals$,,,,,,]]$