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 $88,000 $63,000 $44,000 147 105 420 5,100 29,400 17,000 Operating Departments Binding Printing $250,000 $467,000 1,050 525 34,000 119,000 19,880 31,080 Total $912,000 2,247 195,500 50,000 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. Round your answers to the nearest whole dollar amount.) Service Departments Administration Janitorial Maintenance $ 88,000 S 63.000 S 44,000 Operating Departments Binding Printing $ 250,000 $ 457.000 S Total 912.000 Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocation $ 88,000 $ 000 $ 250.000 $ 467.000 S 912.000