Marcus Company has two service departments: Office and Purchasing. Total expenses for the Office is $56,000 and for Purchasing is $76,000. 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	$ 1,034,000	1,376
Magazines	413,600	960
Newspapers	432,400	864
Totals	$ 1,880,000	3,200

Expenses allocated from the Purchasing department to the companys Newspaper department are:

• $15,120.

• $35,640.

• $22,800.

• $20,520.

• $32,680.