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		$50,000		$3,840,000		$340,000
Employee-hours	450		320		2,740		140
Space occupiedsquare feet	900		1,100		9,400		600

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 Operating Departments Administration Janitorial Groceries Gifts Total Departmental costs before allocations200,000$ 50,000 Allocation 3,840,000 $340,000$ 4,430,000 Administration costs Janitorial costs Total costs after allocation