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: Departmental costs before allocations Employee-hours Space occupied-square feet Service Departments Administration Janitorial $210,000 $70,000 450 330 700 1,100 Operating Departments Groceries Gifts $3,800,000 $350,000 2,700 170 9,500 500 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.) Service Departments Administration Janitorial $ 210,000 $ 70,000 Operating Departments Groceries Gifts $ 3,800,000 $ 350,000 Total 4,430,000 $ Departmental costs before allocations Allocation: Administration costs Janitorial costs Total costs after allocation