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 $3,900,000 Gifts Departmental costs before allocations Employee-hours $210,000 460 900 $50,000 350 1,200 2,700 9,600 $350,000 150 400 ace occupied-square feet Required: Using the step-down method, allocate the costs of the service departments to the two operating departments. Allocate Administration first on the basis of employee-hours and then Janitorial on the basis of space occupied. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) Operating Departments Groceries Service Departments Administration Janitorial Gifts Total 50,0003,900,000 350,000$ 4,510,000 Departmental costs before allocations$210,000 Allocation: Administration costs Janitorial costs Total costs after allocation $ 210,000 $ 50,000$ 3,900,000 350,000 $ 4,510,000