Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $$31,600$ and for Purchasing is $$63,300.$ 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 $ $200,000552$

Magazines $84,000348$

Newspapers $116,000300$

Total $ $400,0001,200$

Allocate the expenses from $($a$)$ the Office and $($b$)$ Purchasing to each of the company$$s three operating departments using the given information.