he Ferre Publishing Company provided the following data for its three service departments and two operating departments.

Service Departments Operating Departments Total

Administration Janitorial Maintenance Binding Printing

Costs $ $155,400$ $ $116,550$ $ $53,280$ $ $305,250$ $ $477,300$ $ $1,107,780$

Number of employees $6035140315210760$

Square feet of space occupied $15,00010,00020,00040,000100,000185,000$

Hours of press time $30,00060,00090,000$

The company uses the step$-$down method to allocate service department costs 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.