The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow:

	Service Department			Operating Department
	A	B	C	1	2	Total
Overhead costs	100,000	115,000	73,000	266,500	289,000	843,500
Number of employees	57	33	132	297	198	717
Square feet of space occupied	12,600	7,100	21,000	42,000	105,000	187,700
Hours of press time				34,000	68,000	102,000

The company allocates service department costs by the step method in the following order: A (number of employees), B (space occupied), and C (hours of press time). The company makes no distinction between variable and fixed service department costs.

Required:

Using the step method, allocate the service department costs to the operating departments. (Do not round intermediate calculations. Amounts to be deducted should be indicated with a minus sign.)