nCYH GU HIITGLIVE SB Exercise 4B-3 through Exercise 4B-4 (Algo) The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow: Costs Number of employees Square feet of space occupied Hours of press time Service Departments Administration Janitorial Maintenance $141,400 $106,050 $48,480 60 35 140 15,000 10,000 20,000 Operating Departments Binding Printing $277,750 $434,300 315 210 40,000 100,000 30,000 60,000 Total $1,007,980 760 185,000 90,000 Exercise 4B-3 (Algo) Step-Down Method [LO4-11) The company allocates service department costs by the step-down method in the following order: Administration (number of employees), Janitorial (space occupied), and Maintenance (hours of press time), Required: Using the step-down method, allocate the service department costs to the operating departments. (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.) Service Departments Administration Janitorial Maintenance $ 141,400 $ 106,050 $ 48,480 Operating Departments Binding Printing S 277,750 $ 434,300 Total 1,007,980 $ Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations $ 141.400 $ 106,050 $ 48.480 $ 277.750 $ 434,300 $ 1,007,980