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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

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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 Administration Janitorial Maintenance $80,900 $71,300 $39,000 50 80 320 3,900 11,300 10,700 Costs Number of employees Square feet of space occupied Hours of press time Operating Departments Binding Printing $245,200 $499,800 240 8,400 70,800 10,300 31,400 600 Total $936,200 1,290 105,100 41,700 Administration is allocated based on number of employees, Janitorial based on space occupied, and Maintenance based on hours of press time Required: Assuming that the company uses the direct 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 Eline should add across to zero. Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) Service Departments Administration Janitorial Maintenance $ 80,900 $ 71,300 $ 39,000 Operating Departments Binding Printing 245,200 $ 499,800 Total 936,200 $ $ Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations $ 80,900 $ 71,300 $ 39,000 $ 245,200 $ 499,800 $ 936,200

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