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: Service Departments Costs Number of employees Square feet of space occupied Hours of press time 60 15,000 Administration Janitorial Maintenance $ 140,000 $ 105,000 $ 48,000 140 20,000 35 10,000 Operating Departments Binding $275,000 315 40,000 30,000 Printing $ 430,000 210 100,000 60,000 Total $ 998,000 760 185,000 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.)