Advertising department expenses of $26,700 and purchasing department expenses of $46,700 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 Department Books Magazines Newspapers Sales $ 180.400 123,000 106.600 Purchase Orders 1.290 690 1.020 Total $410,000 3,000 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.) Advertising Department Allocation Base P ercent of Allocation Base Numerator Denominator % of Total Cost to be Allocated Allocated Cost Books Deet Magazines Dept Newspapers Dept Total Purchasing Allocation Base Percent of Allocation Base Numerator Denominator of Total Cost to be Allocated Allocated Cost Department Books Dept Magazines Dept Newspapers Dept Books Dept Magris Dec Newspapers Dept Totals COZY BOOKSTORE Expense Account Allocation Base Advertising Dept Purchasing Dept. Allocation of Expenses to Departments Books Dept. Magazines Dept Dept.Newspapers Dept. Total department expenses $ 667 000 $ 26,700 $ 46.700 $ 140,100 $ 133,400 $ 320,100 Advertising Dept. Sales Purchasing Dept. Purch orders Total expenses allocated to operating depts $ 57.000 Hints References Book & Resources