Seattle Western University has provided the following data to be used in its service department cost allocations: Service Departments Facility Administration Services $2,400,000 $1,600,000 Operating Departments Undergraduate Graduate Programs Programs $26,800,000 $5,700,000 20,000 5,000 70,000 30,000 Departmental costs before allocations Student credit-hours Space occupied-square feet 25,000 10,000 Required: Using the direct method, allocate the costs of the service departments to the two operating departments. Allocate the Administration cost on the basis of student credit hours and the Facility Services cost on the basis of space occupied. (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 Facility Services $ 2,400,000 $ 1,600,000 Operating Departments Undergraduate Graduate Programs Programs $ 26,800,000 $ 5,700,000 Total $ 36,500,000 Departmental costs before allocations Allocations: Administration costs Facility services costs Total costs after allocation Madison Park Co-op, a whole foods grocery and gift shop, has provided the following data to be used in its service department cost allocations: Departmental costs before allocations Employee-hours Space occupied-square feet Service Departments Administration Janitorial $210,000 $60,000 460 310 700 1,100 Operating Departments Groceries Gifts $3,870,000 $340,000 2,740 150 9,100 900 Required: Using the step-down method, allocate the costs of the service departments to the two operating departments. Allocate Administration first on the basis of employee-hours and then Janitorial on the basis of space occupied. (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. Round your answers to the nearest whole dollar amount.) Service Departments Administration Janitorial $ 210,000 $ 60,000 Operating Departments Groceries Gifts $ 3,870,000 $ 340,000 Total 4,480,000 $ Departmental costs before allocations Allocation: Administration costs Janitorial costs Total costs after allocation