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 $3,890,000 2,730 9,100 Gifts Departmental costs before allocations Employee-hours Space occupied-square feet $200,000 460 1,000 $60,000 330 1,300 $340,000 140 900 Requirec: 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 60,000 3,890,000 $ 340,000$ 4,490,000 Departmental costs before allocations Allocation 200,000 S Administration costs Janitorial costs Total costs after allocation $200,000 $ 60,000$ 3,890,000 340,000$4,490,000