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 60 15,000 Administration Janitorial Maintenance $ 162,400 $121,800 $ 55,680 140 20,000 35 10,000 Hours of press time Operating Departments Binding $ 319,000 315 Printing $ 498,800 210 100,000 Total $ 1,157,688 760 185,000 40,000 30,000 60,000 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: 90,000 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.) Administration Service Departments Janitorial Maintenance Operating Departments Binding Total Printing Departmental costs before allocations Allocations: $ 162,400 $ 121,800 $ 55,680 $ 319,000 $ 498,800 $ 1,157,680 Administration costs Janitorial costs Maintenance costs Total costs after allocations