(Need help starting off mostly!) Assuming that the company uses the direct method to allocate service department costs, how much cost would be assigned to each operating department? (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.)

The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow:

	Service Departments				Operating Departments
	Administration	Janitorial	Maintenance		Binding	Printing	Total
Costs	$88,600	$64,300	$34,000		$256,400	$500,900	$944,200
Number of employees	50	40	210		720	320	1,340
Square feet of space occupied	4,000	12,600	10,100		11,800	66,200	104,700
Hours of press time					10,400	30,200	40,600

Administration is allocated based on number of employees; Janitorial based on space occupied; and Maintenance based on hours of press time.

Service Departments Administration Janitorial Maintenance $ 88,600 $ 64,300 $ 34,000 Operating Departments Binding Printing 256,400 $ 500,900 Total 944,200 $ $ Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations