4 ! Part 1 of 2 Required information The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow: 20 points Costs Service Departments Administration Janitorial $ 140,000 $ 105,000 Maintenance Number of employees Square feet of space occupied Hours of press time 60 15,000 35 10,000 $ 48,000 140 20,000 to question Operating Departments Binding $ 275,000 315 40,000 30,000 Printing $ 430,000 210 100,000 60,000 Total $998,000 760 185,000 90,000 The company allocates service department costs by the step-down method in the following order: Administration (number of employees), Janitorial (space occupied), and Maintenance (hours of press time). Required: Using the step-down method, allocate the service department costs to the operating departments. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations.) > Answer is complete but not entirely correct. Service Departments Administration Departmental costs before allocations $ 140,000 Janitorial $ 105,000 Maintenance Operating Departments Binding Total Printing $ 48,000 $ 275,000 $ 430,000 $ 998,000 Allocations: Administration costs (76,900) Janitorial costs 1,240 x (62,440) X Maintenance costs Total costs after allocations $ 63,100 $ 43,800 $ 17,985 7,256 x (58,140) x 15,101 $ 39,070 6,000 18,605 49,185 x 12,857 x 45,283 x 332,927 $ 543,073 $ 998,001