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 Administration Janitorial erating Departments Groceries $3,900,000 2,740 9,200 Gifts Departmental costs before allocations Employee-hours Space occupied-square feet $190,000 460 1,000 $60,000 310 1,200 $340,000 150 800 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 allocations 190,000 S60,000S 3,900,000 S 340,000 $4,490,000 Allocation: Administration costs Janitorial costs Total costs after allocation S 190,000 60,000S 3,900,000S 340,000 S 4,490,000