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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: Service Departments Operating Departments Administration Janitorial Maintenance Binding Printing Total Costs $140,000 $105,000 $48,000 $275,000 $430,000 $998,000 Number of employees 35 140 315 210 Square feet of space occupied 15,000 10,000 20,000 40,000 100,000 185,000 Hours of press time 30,000 60,000 90,000 60 760 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 $ 140,000 $ 105,000 $ 48,000 Operating Departments Binding Printing $ 275,000 $ 430,000 $ Total 998,000 Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations $ 140,000 $ 105,000 $ 48,000 $ 275,000 $ 430,000 $ 998,000

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