Exercise 4B-3 Step-Down Method (LO4-11) The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow: Costs Number of employees Square feet of space occupied Hours of press time Service Departments Administration Janitorial Maintenance $ 76,000 $67,000 $31,000 98 70 280 5,700 22,800 19,000 Operating Departments Binding Printing $ 251,000 $ 499,000 700 350 38,000 133,000 15,000 32,000 Total $924,000 1,498 218,500 47,000 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. Round your answers to the nearest whole dollar amount.) Service Departments Administration Janitorial Maintenance $ 76,000 $ 67,000 $ 31,000 Operating Departments Printing 251,000 $ 499,000 Total 924,000 $ $ Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocation $ 76,000 $ 67,000 $ 31,000 $ 251,000 $ 499,000 $ 924,000