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 $75,900 $62,900 $31,200 $250,600 $494,400 $915,000

Number of employees 110 60 240 490 320 1,220

Square feet of space occupied 2,400 11,200 11,200 8,100 65,900 98,800

Hours of press time 11,100 29,700 40,800

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.)

The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow: Operating Service Departments Departments Administrative Janitorial Maintenance Binding Printing Total $75,900 $62,900 $31,200 $250,600 $494,400 $915,000 Costs Number of employees 1,220 110 240 490 320 65,900 98,800 11,200 Square feet of space occupied 2,400 11,200 8,100 Hours of press time 29,700 11,100 40,800 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 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 31.200 250,600 494,400 3 Overhead costs 75,900 62,900 Allocations Administration costs Janitorial costs Maintenance costs Total overhead costs after allocations