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 AdministrationJanitorialMaintenance BindingPrintingTotalCosts$75,900$71,300$41,300 $247,300$495,800$931,600Number of employees40110270 4203001,140Square feet of space occupied2,30012,20011,400 11,10066,300103,300Hours of press time 11,20029,70040,900

Administration is allocated based on number of employees; Janitorial based on space occupied; and Maintenance based on hours of press time.

Service Departments Operating Departments AdministrationJanitorialMaintenance BindingPrintingTotalDepartment Costs before Allocations$75,900$71,300$41,300 $247,300$495,800$931,600Administration Costs??? ???Janitorial costs??? ???Maintenance costs??? ???Total costs after allocations. 75,900 71,300. 41,300. 247,300. 495,800. 931,600

using step down method