The Ferre Publishing Company provided the following data for its three service departments and two operating departments.

Service Departments Operating Departments Total

Administration Janitorial Maintenance Binding Printing

Costs $ $155,400$ $ $116,550$ $ $53,280$ $ $305,250$ $ $477,300$ $ $1,107,780$

Number of employees $6035140315210760$

Square feet of space occupied $15,00010,00020,00040,000100,000185,000$

Hours of press time $30,00060,00090,000$

Administration is allocated based on number of employees; Janitorial based on space occupied; and Maintenance based on hours of press time.

Required:

Assuming the company uses the direct method rather than the step$-$down method, how much cost would be assigned to each operating department?