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 Costs Administration Janitorial Maintenance $ 162,400 Number of employees Square feet of space occupied 60 15,000 $ 121,800 35 10,000 $ 55,680 140 20,000 Hours of press time Operating Departments Binding $ 319,000 315 Printing $ 498,800 210 Total $ 1,157,680 760 100,000 60,000 185,000 40,000 30,000 90,000 Administration is allocated based on number of employees; Janitorial based on space occupied; and Maintenance based on hours of press time. Required: Assuming that the company uses the direct 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.) Administration Janitorial Maintenance Departmental costs before allocations Allocations: $ Service Departments 162,400 $ 121,800 $ Operating Departments Binding) 55,680 $ Printing Total 319,000 $ 498,800 $ 1,157,680, Administration costs Janitorial costs Maintenance costs Total costs after allocations $ 162,400 $ 121,800 $ 55,680 $ 319,000 $ 498,800 $ 1,157,680)