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, Couto Number of employees Square feet of space occupied Hours of press time Service Departments Administration Janitorial Maintenance $ 163,800 $122,850 $56,160 60 35 140 15,000 10,000 20,000 Operating Departments Binding Printing $321,750 $503, 100 315 210 40,000 100,000 30,000 60,000 Total $1,167,660 760 285,000 90.000 Exercise 48-4 (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.) Exercise 4B-4 (Algo) Direct Method (L04-10) 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 S 163,800 5 122,850 $ 56,160 Operating Departments Binding Printing Total $ 321.750 $ 503,100 $ 1.167,660 Departmental costs before allocations Allocations Administration costs Janitorial costs Maintenance costs Total costs after allocations