Lucla Company has two service departments: Office and Purchasing. Total expenses for the Office is $$59,700$ and for Purchasing is $$52,200.$ 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$[[$Department$,$Sales,$\backslash$table$[[$Purchase$],[$Orders$]]],[$Books$,$$$210,000,602],[$Magazines$,126,000,322],[$Newspapers$,84,000,476],[$Total$,$$$420,000,1,460]]$

Allocate the expenses from $($a$)$ the Office and $($b$)$ Purchasing to each of the company's three operating departments using the glven Information.

$\backslash$table$[[$Offies$,$Allecation Bese,Bercent of Allaration Base,Cost to he Allowerlied,Aljogated Gost$],[$Department$,,$Numerator,Denominator,$\%$ of Total,,$],[$Books$],[$Magazines$],[$Newspapers$],[$Totals$],[$Purchasing$,$Alleprtion Base,Pernent of Allocefion Base,Gast to be Allowated,Allogated Cost$],[$Department $1,,$Numerator,Denominator,$\%$ of Total,,$],[$Baoks$],[$Magazines$],[$Newspapers$],[$Totals$,,,,,,]]$