8-8p, a whole foods grocery and gift shop, has provided the following data to be used in its service department cost allocations: Departmental costs before allocations Employee-hours Space occupied-square feet Required: Service Departments Administration Janitorial $ 190,000 $ 70,000 Operating Departments Groceries $ 3,900,000 Gifts $330,000 470 700 340 2,690 170 1,300 9,200 800 ces Using the step-down method, allocate the costs of the service departments to the two operating departments. Allocate Administration first on the basis of employee-hours and then Janitorial on the basis of space occupied. (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. Round your answers to the nearest whole dollar amount.) Service Departments Administration Janitorial 190,000 $ Operating Departments Groceries 70,000 $3,000,000 $ Gifts Total 330,000 $4,490,000 Departmental costs before allocations $ Allocations Administration costs (100,000) Janitorial costs Total costs after allocations $ 0 $ 70,000 $3,000,000 $ 330,000 $4,300,000)