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		$3,840,000		$340,000
Employee-hours	470		320		2,700		180
Space occupiedsquare feet	700		1,400		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.)