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

Administrative

Janitorial

Maintenance

Binding

Printing

Total

Costs

$86,400

$69,000

$32,400

$248,800

$492,800

$929,400

Number of employees

50

30

280

620

290

1,270

Square feet of space occupied

3,400

11,300

11,000

8,400

69,000

103,100

Hours of press time

10,500

29,200

39,700

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 dollar amount.)

	Service Departments				Operating Departments
	Administration	Janitorial	Maintenance		Binding	Printing	Total
Overhead costs	$86,400	$69,000	$32,400		$248,800	$492,800	$929,400
Allocations:
Administration costs
Janitorial costs
Maintenance costs
Total overhead costs after allocations