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 Operating Departments Groceries $3,870,000 Gifts $330,000 Departmental costs before allocations Employee-hours Space occupied-square feet $190,000 470 900 $70,000 310 1,200 2,750 9,400 140 600 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 Groceries Administration Janitorial Gifts Total 70,0003,870,000 $ 330,000 $ 4,460,000 Departmental costs before allocations Allocation 190,000$ Administration costs (190,000) Janitorial costs Total costs after allocation 70,000$ 3,870,000 $330,000 $ 4,270,000