Advertising department expenses of $36,600 and purchasing department expenses of $26,200 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	$	179,400		644
Magazines		81,900		406
Newspapers		128,700		350
Total	$	390,000		1,400
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 Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Sales Numerator Denominator % of Total Books Dept 0 Magazines Dept 0 Newspapers Dept 0 Totals 0 Purchasing Allocation Base Percent of Allocation Base Cost to be Allocated Allocated Cost Department Numerator Denominator % of Total Books Dept 0 Magazines Dept 0 Newspapers Dept 0 Totals 0

COZY BOOKSTORE Allocation of Expenses to Departments Allocation Base Expense Account Balance Advertising Dept. Purchasing Dept. Books Dept. Magazines Dept. Dept.Newspapers Dept. Total department expenses $523,000 $36,600 $26,200 $146,400 $104,600 $209,200 Advertising Dept. Sales Purchasing Dept. Purch. orders Total expenses allocated to operating depts. $523,000 $36,600 $26,200 $146,400 $104,600 $209,200