The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow:

	Service Departments			Operating Departments
	Administrative	Janitorial	Maintenance	Binding	Printing	Total
Costs	$86,300	$73,600	$38,500	$257,300	$491,800	$947,500
Number of employees	80	70	330	730	310	1,520
Square feet of space occupied	2,900	12,500	9,600	8,900	71,300	105,200
Hours of press time				11,500	30,200	41,700

Required:

Assuming that the company uses the direct method rather than the step-down 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. Round your answers to the nearest dollar amount.)

	Service Departments				Operating Departments
	Administration	Janitorial	Maintenance		Binding	Printing	Total
Overhead costs	$86,300	$73,600	$38,500		$257,300	$491,800	$947,500
Allocations:
Administration costs
Janitorial costs
Maintenance costs
Total overhead costs after allocations	$86,300	$73,600	$38,500		$257,300	$491,800	$947,500