Exercise $22-3($Algo$)$ Service department expenses allocated to operating departments LO P$2$

Lucia Company has two service departments: Office and Purchasing. Total expenses for the Office is $$60,100$ and for Purchasing is $$43,000.$ 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,$\backslash$table$[[$Purchase$],[$Orders$]]],[$Books$,$$$163,800,984],[$Magazines$,97,500,648],[$Newspapers$,128,700,768],[$Total$,$$$390,000,2,400]]$

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

$\backslash$table$[[$Office$,$Allocation Base,Percent of Allocation Base,$\backslash$table$[[$Cost to be$],[$Allocated$]],$Allocated Cost$],[$Department$,,$Numerator,Denominator,$\%$ of Total,,$],[$Books$],[$Magazines$],[\backslash$table$[[$Newspapers$],[$Tntalc$]]],[$Totals$,,+2,,0,,],[$Purchasing$,$Allocation Base,Perce,It of Allocation,$3$ase,$\backslash$table$[[$Cost to be$],[$Allocated$]],$Allocated Cost$],[$Department$,,$Numerator,Denominator,$\%$ of Total,,$],[$Books$,5,,,,,],[$Magazines$,$F$,,,2,?,],[$Newspapers$,,,,..,,]]$