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 Administration Janitorial Maintenance Binding Printing Total Departmental costs before allocations 83.400 $ 65,700 $ 39,200 $ 248,300| $ 505,000 941,600 Allocations: Administration costs (83,400) Janitorial costs Maintenance costs Total costs after allocations 65,700 $ 39,200 $ 248,300 $ 505,000 858,200Service Departments Operating Departments Administrationitoria Maintenanc n 1 e Binding Printing Total Costs $83, 400 $65, 700 $39, 200 $248, 30 $505,00 $941, 60 0 Number of employee 80 60 290 770 280 1, 480 Square feet of space 3, 300 11, 500 8 , 200 8 , 900 70, 400 102, 300 occupied Hours of press 9, 100 28, 100 37, 200 time