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 $144,200 $108, 150 $49,440 60 35 140 15,000 10,000 20,000 Operating Departments Binding Printing $283,250 $442,980 315 210 40,000 100,080 30,000 60,000 Total $1,027,940 760 185,000 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 Operating Departments Administration is allocated based on number of employees, Janitorial based on space occupied, and Maintenance based on hours of press time. 12 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.) Operating Departments Service Departments Administration Janitorial Maintenance $ 144,200 $ 108.150 $ 49.440 Binding Total Printing $ 283 250 $ 442.900 $ 1027.940 Deparimental costs before allocations Allocations: ences Administration costs Janitorial costs Maintenance costs 108.150 144.200 $ $ S 49.440 S 442.900 283.250 $ $ 1,027 940 Total costs after allocations