9 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: 5 points Operating Departments Binding Printing Total $288,750 $451,500 $1,047,900 315 210 760 Service Departments Administration Janitorial Maintenance Costs $147,000 $110,250 $50,400 Number of employees 60 35 140 Square feet of 15,000 1 space occupied 10,000 20,000 Hours of press time eBook Print 40,000 100,000 185,000 References 30,000 60,000 9 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.) points eBook 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.) Print References References Service Departments Administration Janitorial Maintenance $ 147,000 $ 110,250 $ 50,400 Operating Departments Binding Printing S 288,750 $ 451,500 Total $ 1,047,900 Departmental costs before allocations Allocations Administration costs Janitorial costs Maintenance costs Total costs after allocations $ 147,000 $ 110,250 $ 50,400 S 288,750 $ 451,500 $ 1,047,900