Exercise 4B-4 Direct Method [LO4-10) The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow: Service Departments Administration Janitorial Maintenance $92,800 $72,800 $33,200 80 280 2,600 12,400 10,900 30 Costs Number of employees Square feet of space occupied Hours of press time Operating Departments Binding Printing $257,000 $503,500 740 10,900 70,600 10,200 30,500 230 Total $959, 300 1,360 107,400 40,700 Administration is allocated based on number of employees; Janitorial based on space occupied; and Maintenance based on hours of press time. Required: Assuming that the company uses the direct method to allocate service department costs, how much cost would be assigned to each operating department? (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 $ 92,800 $ 72,800 $ 33,200 Operating Departments Binding Printing 257,000 $ 503,500 Total 959,300 $ $ Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations