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	$79,000	$60,000	$31,000		$246,000	$462,000	$878,000
Number of employees	147	105	420		1,050	525	2,247
Square feet of space occupied	3,600	14,400	12,000		24,000	84,000	138,000
Hours of press time					16,000	37,000	53,000

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).

	Service Departments				Operating Departments
	Administration	Janitorial	Maintenance		Binding	Printing	Total
Department costs before allocations	$79,000	$60,000	$31,000		$246,000	$462,000	$878,000
Administration costs	?	?	?		?	?
Janitorial costs	?	?	?		?	?
maintenance costs	?	?	?		?	?
Total costs after allocations 79,000 60,000 31,000 246,000 462,000 878,000