Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $71,000 and for Purchasing is $78,900. 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	Sales	Purchase Orders
Books	$ 201,600	1,225
Magazines	92,400	725
Newspapers	126,000	550
Total	$ 420,000	2,500

Allocate the expenses from (a) the Office and (b) Purchasing to each of the companys three operating departments using the given information.