Marcus Company has two service departments: Office and Purchasing. Total expenses for the Office is $48,000 and for Purchasing is $68,000. 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 Books Sales Purchase Orders Magazines Newspapers Totals $ 990,000 396,000 414,000 1,032 720 648 $ 1,800,000 2,400 Expenses allocated from the Purchasing department to the company's Newspaper department are: Multiple Choice $31,320. $12,960. $29,240. $18,360. $20,400