Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $57,800 and for Purchasing is $57,800. 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}{lcc} & Sales & Purchase Orders \\ Department & $184,900 & 816 \\ Books & 107,500 & 476 \\ Magazines & 137,600 & 408 \\ \cline { 2 - 3 } Newspapers & $430,000 & 1,700 \\ Total & \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