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
Costs	$75,900	$71,300	$41,300		$247,300	$495,800	$931,600
Number of employees	40	110	270		420	300	1,140
Square feet of space occupied	2,300	12,200	11,400		11,100	66,300	103,300
Hours of press time					11,200	29,700	40,900

Administration is allocated based on number of employees; Janitorial based on space occupied; and Maintenance based on hours of press time.

	Service Departments				Operating Departments
	Administration	Janitorial	Maintenance		Binding	Printing	Total
Department costs before allocations	$75,900	$71,300	$41,300		$247,300	$495,800	$931,600
Administration costs	?	?	?		?	?	?
Janitorial costs	?	?	?		?	?	?
Maintenance costs	?	?	?		?	?	?
Total costs after allocations 80,151 98,350 67,145 294,234 591,526 1,131,406