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

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The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow: Operating Departments Service Departments Administrative Janitorial Maintenance Binding Printing Total $87,800 $69,000 $36,200 $258,900 $498,700 $950,600 Costs Number of employees Square feet of space 70 50 360 500 2201,200 9,200 1000 66,000 100,600 11,500 28,400 39,900 2,900 ,500 occupied Hours of press time Required Assuming that the company uses the direct method rather than the step-down method to allocate service department costs, how much cost would be assigned to each operating department? (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Round your answers to the nearest dollar amount.) Service Departments Operating Departments Binding 258,900$ 498,700$950,600 Administration Janitorial Maintenance Printing Total Overhead costs 87,800 S 69,000 S 36,200 Allocations Administration costs Janitorial costs Maintenance costs Total overhead costs after allocations

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