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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: Coats Number of employees Square feet of space occupied Hours of press time Service Departments Administration Janitorial Maintenance $166,600 $124,950 $57,120 35 15,000 10,000 20,000 60 Operating Departments Dinding Printing $327,250 $511,700 315 210 40,000 100,000 30.000 60,000 140 Total $1,187,620 760 185,000 90,000 The company allocates service department costs by the step-down method in the following order: Administration (number of employees), Janitoriai (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 $ 166,600 $ 124,950 $ 57,120 Operating Departments Binding Printing Total $ 327,250 $ 511,700 $1,187,620 Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations The Ferre Publishing Company has three service departments and two operating departments: Selected data from a recent period on the five departments follow: Costa Number of employees Square feet of space occupied Hours of press time Service Departments Administration Janitorial Maintenance $166,600 $124,950 $57, 120 60 35 140 15.000 10,000 20,000 Operating Departments Dinding Trinting $327,250 5511,700 315 210 40,000 100,000 30,000 60.000 Total 51. 187,620 760 185,000 90,000 Administration is allocated based on number of employees Janitorial based on space occupled; 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 os positive. The line should add across to zero. Do not round intermediate calculations.) Service Departments Administration Janitorial Maintenance $ 166.600 $ 124,9505 57,120 Operating Departments Binding Printing Total $ 327,250 $ 511,700 $ 1.187.620 Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations +

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