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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: Costas Number of employees Square feet of space occupied Hours of press time Service Departments Administration Janitorial Maintenance $151,200 $113,400 $51,840 60 35 140 15,000 10,000 20,000 Operating Departments Binding Printing $297,000 $464,400 315 210 40,000 100,000 30,000 60,000 Total $1,077, 840 760 185,000 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 $ 151.200 S 113.400 $ 51,840 Operating Departments Binding Printing $ 297.000 s 464,400 $ Total 1.077,840 Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations $ 151,200 $ 113.400 S 51.840 S 297,000 $ 464,400 1,077,840

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