Marcus Company has two service departments: Office and Purchasing. Total expenses for the Office is $60,000 and for Purchasing is $80,000. 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 Sales Purchase Orders Books $ 1,056,000 1,548 Magazines 422,400 1,080 Newspapers 441,600 972 Totals $ 1,920,000 3,600 Expenses allocated from the Purchasing department to the company's Newspaper department are