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 Administration Janitorial Maintenance Costs $ 158,200 $118,650 $54,240 Number of employees 60 35 140 Square feet of space occupied 15,000 10,000 20,000 Hours of press time Operating Departments Binding Printing $310,750 $485,900 315 210 40,000 100,000 30,000 60,000 Total $1,127,740 760 185,000 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.) Service Departments Administration Janitorial Maintenance $ 158,200 $ 118,650 $ 54,240 Operating Departments Binding Printing $ 310,750 $ 485,900 $ Total 1,127,740 Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations $ 158,200 $ 118,650 $ 54,240 $ 310,750 $ 485,900 $ 1,127,740