Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $25,000 and for Purchasing is $56,200. Expenses for the Office are allocated to operating departments based on sales. Expenses for Purchasing are allocated to operating departments based on purchase orders. \begin{tabular}{lrr} & \multicolumn{2}{c}{ Purchase } \\ Department & \multicolumn{1}{c}{ Sales } & Orders \\ \hline Books & $186,200 & 546 \\ Magazines & 95,000 & 364 \\ Newspapers & 98,800 & 390 \\ \cline { 2 - 3 } Total & $380,000 & 1,300 \\ \hline \hline \end{tabular} Allocate the expenses from (a) the Office and (b) Purchasing to each of the company's three operating departments using the given information