Marcus Company has two service departments: Office and Purchasing. Total expenses for the Office is $$51,000$ and for Purchasing is $$71,000.$ Expenses for the Office are allocated to operating departments based on sales. Expenses for Purchasing are allocated to operating departments based on purchase orders.

$\backslash$table$[[$Department$,$Sales,Purchase Orders$],[$Books$,$$$1,006,500,1,161],[$Magazines$,402,600,810],[$Newspapers$,420,900,729],[$Totals$,$$$1,830,000,2,700]]$

Expenses allocated from the Office Department to the company's Magazines Department are:

"Multiple Choice

$$11,730.$

$$28,050.$

$$11,220.$

$$15,620.$

$$26,840.$