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: Costs Number of employees Square feet of space occupied Hours of press time Service Departments Administration Janitorial Maintenance $155,400 $116,550 $53,280 60 35 140 15,000 10,000 20,000 Operating Departments Binding Printing $305,250 $ 477, 300 315 210 40,000 100,000 30,000 60,000 Total $1,107,780 760 185,000 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 $ 155,400 $ 116,550 $ 53,280 Operating Departments Binding Printing $ 305,250 $ 477,300 Total $ 1,107,780 Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations $ 155,400 $ 116,550 $ 53,280 $ 305,250 $ 477,300 $ 1,107,780