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		$3,820,000		$350,000
Employee-hours	450		330		2,700		170
Space occupiedsquare feet	900		1,100		9,000		1,000

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.