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Required information

The Ferre Publishing Company provided the following data for its three service departments and two operating departments.

$\backslash$table$[[,$Service Departments,Operating Departments,Total$],[,$Administration,Janitorial,Maintenance,Binding,Printing$],[$Costs$,$$$140,000,$$$105,000,$$$48,000,$$$275,000,$$$430,000,$$$998,000],[$Number of employees,$60,35,140,315,210,760,-2-10],[$Square feet of space occupied,$15,000,10,000,20,000,40,000,100,000,185,000],[$Hours of press time,,,,$30,000,60,000,90,000]]$

Administration is allocated based on number of employees; Janitorial based on space occupied; and Maintenance based on hours of press time.

Required:

Assuming the company uses the direct method rather than the step$-$down method, how much cost would be assigned to each operating department?

Note: 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.

$\backslash$table$[[$Departmental costs before allocations,Service Departments,Operating Departments,Total$],[$Administration$,$Janitorial,Maintenance,Binding,Printing$],[$$$,140,000,$$$,105,000,$$$,48,000,$$$,275,000,$$$,430,000,$$$,998,000],[$Allocations:$],[$Administration costs$],[$Janitorial costs$],[$Maintenance costs$],[$Total costs after allocations,$$,140,000,$$$,105,000,$$$,48,000,$$$,275,000,$$$,430,000,$$$,998,000]]$