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

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Required information The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow: Costa Number of employees Square feet of space occupied Hours of press time Service Departments Administration Janitorial Maintenance $149,000 $112,350 $51,360 60 35 140 15,000 10.000 20,000 Operating Departments Binding Printing $294,250 $460,100 315 210 40,000 100,000 30,000 60,000 Total $1,067,860 760 185,000 90,000 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 $ 149,800 $ 112,350 $ 51.360 Operating Departments Binding Printing $ 294,250 $ 460,100 $ Total 1,067,860 Departmental costs before allocations Allocations Administration costs Janitorial costs Maintenance costs Total costs after allocations $ 149.800 $ 112.350 $ 51,360 s 294,250 $ 460,100 $ 1,057,860

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