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		Total
	Administration	Janitorial	Maintenance	Binding	Printing
Costs	$ 151,200	$ 113,400	$ 51,840	$ 297,000	$ 464,400	$ 1,077,840
Number of employees	60	35	140	315	210	760
Square feet of space occupied	15,000	10,000	20,000	40,000	100,000	185,000
Hours of press time				30,000	60,000	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.)

Check my work VI PICOS LTIC. 00 8 Required information ASSUTIIy lidt LITE company uses the UNELTELTOU LU allocate Service ueparinen COSLS, TOW MUCIT COSL WOulu De 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.) Part 2 of 2 2012 Total 1.48 points Service Departments Administration Janitorial Maintenance S 151,200 S 113,400 $ 51,840 Operating Departments Binding Printing S 297,000 $ 464,400 Departmental costs before allocations $ 1,077,840 Allocations: eBook Administration costs Janitorial costs Hint Print Maintenance costs Total costs after allocations $ 151,200 S 113,400 $ 51,840 $ 297,000 $ 464,400 $ 1,077,840 References