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	$73,000	$61,000	$35,000	$256,000	$534,000	$959,000
Number of employees	126	90	360	900	450	1,926
Square feet of space occupied	3,600	14,400	12,000	24,000	84,000	138,000
Hours of press time				14,000	35,000	49,000

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. Round your answers to the nearest dollar amount.)

	Service Departments				Operating Departments
	Administration	Janitorial	Maintenance		Binding	Printing	Total
Costs	$73,000	$61,000	$35,000		$256,000	$534,000	$959,000
Allocations:
Administration costs
Janitorial costs
Maintenance costs
Total costs after allocation