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	$ 3,860,000	$ 340,000
Employee-hours	490	310	2,710	180
Space occupiedsquare feet	700	1,100	9,300	700

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 inter