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 $442,900 315 210 40,000 100,000 30,000 60,000 Total $1,027,940 760 185,000 90,000 ing order: Administration (number of The company allocates service department costs by the wn method in the fo employees), Janitorial (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 144.200 $ 108.150 6 49.440 Operating Departments Binding Printing 5 283.250 $ 442.900 Total Departmental costs before allocations 69 1,027.940 The company allocates service department costs by the step-down method in the following order: Administration (number of employees), Janitorial (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 Operating Departments Binding Printing $ 283,250 $ 442,900 Total 1027 940 $ 144,200 $ 108,150 $ 49,440 $ Departmental costs before allocations Allocations: Administration costs (144200) 0 86,520 57680 7,000 (115,150) Janitorial costs 0 0 77,250 30,900 16,480 Maintenance costs 0 0 (49.440) 32,960 0 $ 0 $ $ $ 417.150 $ 610,790 Total costs after allocations $ 1,027 940