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 Costa $155,400 $116,550 $53,280 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 $305, 250 $477,300 315 210 40,000 100,000 30,000 60,000 Total $1,107, 780 760 185,000 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 $ 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 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 S 155,400 $ 116,550 $ 53,280 Operating Departments Binding Printing Total S 305,250 $ 477,300 $ 1,107,780 Departmental costs before allocations Allocations Administration costs Janitorial costs Maintenance costs Total costs after allocations