Madision Park Co-op, a 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 in square metres Service Departments Administration Janitorial $ 150,000 $ 40,000 320 160 250 100 Operating Departments Groceries Gifts $ 2,320,000 $ 950,000 3,100 740 4,000 1,000 Required: Using the step-down method, allocate the costs of the service departments to the two operating departments. Allocate the costs of the Administration Department first on the basis of employee-hours and then on the costs of the Janitorial Services Department 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 dollar amount.) Service Departments Administration Janitorial $ 150,000 $ 40,000 Operating Departments Groceries Gifts Total $ 2,320,000 $ 950,000 $ 3,460,000 Departmental costs before allocations Allocation: Administration costs Janitorial costs Total costs after allocation $ 150,000 $ 40,000 $ 2,320,000 $ 950,000 $ 3,460,000