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	$80,000	$61,800	$37,500	$248,400	$505,100	$932,800
Number of employees	100	50	340	570	250	1,310
Square feet of space occupied	2,500	11,700	8,100	9,700	69,500	101,500
Hours of press time				8,800	30,200	39,000

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	$80,000	$61,800	$37,500		$248,400	$505,100	$932,800
Allocations:
Administration costs
Janitorial costs
Maintenance costs
Total overhead costs after allocations