Required information 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: Service Departments Administration Costs Number of employees $ 162,400 Janitorial $ 121,800 Maintenance 60 Square feet of space occupied 15,000 35 10,000 $ 55,680 140 20,000 Hours of press time Operating Departments Binding $ 319,000 Printing $ 498,800 Total $ 1,157,680 315 210 760 40,000 30,000 100,000 60,000 185,000 90,000 Exercise 4B-4 (Algo) Direct Method [LO4-10] Administration is allocated based on number of employees; Janitorial based on space occupied; and Maintenance based on hours of press time. Required: 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.) Service Departments Administration Janitorial Maintenance Departmental costs before allocations $ 162,400 $ 121,800 $ 55,680 Operating Departments Binding Printing $ 319,000 Total $ 498,800 $ 1,157,680 Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations