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 Square feet of space occupied Hours of press time Service Departments Administration Janitorial Maintenance $154,000 $115,500 $52,800 60 35 140 15,000 10,000 20,000 Operating Departments Binding Printing $302,500 $473,000 315 210 40,000 100,000 30,000 60,000 Total $1,097,800 760 185,000 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 Administration Janitorial Maintenance $ 154,000 $ 115,500 $ 52,800 Operating Departments Binding Printing Total $ 302,500 $ 473,000 $ 1,097,800 Departmental costs before allocations Allocations: Administration costs (154,000) Janitorial costs Maintenance costs Total costs after allocations $ o $ 115,500 $ 52,800 $ 302,500 $ 473,000 $ 943,800