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