Advertising department expenses of $75,000 and purchasing department expenses of $58,300 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 sales purchase orders
books $ 150,000 1,680
magazines 84,000 945
newspapers 66,000 875

total $ 300,000 3,500

complete the following table by allocating the expenses of the two service departments (advertising and purchasing) to the three operating departments.