The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow: Service rtments ratin rtments Administration Janitorial Maintenance Binding Printing Total $76,900 40 $61,200 20 12,300 $257,800 $499, 800 $928, 600 Costs Number of employees Square feet of space occupied Hours of press time $32,900 290 630 8, 600 9,000 1,280 70,500 104,000 40,700 300 2,200 10, 400 31,700 Required: Assuming that the company uses the direct method rather than the step-down method to allocate service department costs, how much cost would be assigned to each operating department? (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) Operating Departments Total Departmental costs before allocations Alocations S 76,90061,232,900S 257,8009800 928,600 Administration costs Janitorial costs Maintenance costs (76,900) Total costs after allocations 61,200$ 32,900 257,800 499,800 851,700