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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	$166,600	$124,950	$57,120		$327,250	$511,700	$1,187,620
Number of employees	60	35	140		315	210	760
Square feet of space occupied	15,000	10,000	20,000		40,000	100,000	185,000
Hours of press time					30,000	60,000	90,000

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.)

Answer is complete but not entirely correct.

	Service Departments				Operating Departments
	Administration	Janitorial	Maintenance		Binding	Printing	Total
Departmental costs before allocations	$166,600	$124,950	$57,120		$327,250	$511,700	$1,187,620
Allocations:
Administration costs	(166,600)selected answer correct	8,330selected answer correct	33,320selected answer correct		74,970selected answer correct	49,980selected answer correct
Janitorial costs	0selected answer correct	(133,280)selected answer correct	16,660selected answer correct		16,404selected answer incorrect	41,009selected answer incorrect
Maintenance costs	0selected answer correct	0selected answer correct	(7,140)selected answer incorrect		323selected answer incorrect	32,323selected answer incorrect
Total costs after allocations	$0	$0	$99,960		$418,947	$635,012	$1,153,919

some of the answer are incorrect

plz help