Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $$48,200$ and for Purchasing is $$40,200.$ Expenses for the Office are allocated to operating departments based on sales. Expenses for Purchasing are allocated to operating departments based on purchase orders.

$\backslash$table$[[,,$Purchase$],[$Department$,$Sales,Orders$],[$Books$,$$$167,700,1,232],[$Magazines$,89,700,756],[$Newspapers$,132,600,812],[$Total$,$$$390,000,2,800]]$

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$,,,,,,],[$Magazines$,,,,,,],[$Newspapers$,,,,,,],[$Totals$,,,,,,]]$