Madison Park Co$-$op$,$ a whole foods grocery and gift shop, has provided the following data to be used in its service department cost allocations:

Service Departments Operating Departments

Administration Janitorial Groceries Gifts

Departmental costs before allocations $ $200,000$ $ $60,000$ $ $3,880,000$ $ $330,000$

Employee$-$hours $4903202,710170$

Space occupied$$square feet $1,0001,1009,300700$

Required:

Using the step$-$down method, allocate the costs of the service departments to the two operating departments. Allocate Administration first on the basis of employee$-$hours and then Janitorial 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 whole dollar amount.$)$