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	$78,000	$65,000	$40,000		$255,000	$543,000	$981,000
Number of employees	133	95	380		950	475	2,033
Square feet of space occupied	5,700	22,800	19,000		38,000	133,000	218,500
Hours of press time					11,000	32,000	43,000

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. Round your answers to the nearest whole dollar amount.)