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Advertising department expenses of $57 800 and purchasing department expenses of $57 800 of Cozy Bookstore are allocated to operating departments on the basis of dollar sales and purchase orders respectively. Information about the allocation bases for the three operating departments follows Purchase Orders Department Books Magazines Newspapers $ 16 Sales 184,900 107,500 137 600 476 408 Total $ 430,000 1 700 Complete the following table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments. (Amounts to be deducted should be indicated with minus sign.) Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total Advertising Department Books Dept Magazines Dept Newspapers Dept Totals Purchasing Allocation Base Cost to be Allocated Allocated Cost Percent of Allocation Base Numerator Denominator % of Total Department Books Dept Magazines Dept Newspapers Dept Totals