The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow: Costs Number of employees Service Departments Administration Janitorial $163,800 $122,850 60 Square feet of space occupied 15,000 35 10,000 Maintenance $ 56,160 140 20,000 Hours of press time Operating Departments Binding $ 321,750 315 40,000 30,000 Printing $ 503,100 210 100,000 60,000 Total $ 1,167,660 760 185,000 90,000 The company allocates service department costs by the step-down method in the following order: Administration (number of employees), Janitorial (space occupied), and Maintenance (hours of press time). Required: Using the step-down method, allocate the service department costs to the operating departments. (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.) Service Departments Operating Departments Total Administration Janitorial Maintenance Binding Printing Departmental costs before allocations $ 163,800 $ 122,850 $ 56,160 $ 321,750 $ 503,100 $ 1,167,660) Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations $ 122,850 $ 163,800 $ 56,160 $ 321,750 $ 503,100 $ 1.167,660