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The Pearson's 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 Pearson's 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 $225,000 $120,750 $55,200 $316,250 $494,500 $1,147,700 Number of employees 60 35 140 315 210 760 Square feet of space occupied 15,000 10,000 20,000 40,000 100,000 185,000 Hours of press time 30,000 60,000 90,000 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. a. How much cost will be allocated from Janitorial to Maintenance? b. How much total cost will be altocated from Administration, Janitorial and Maintenance combined to the Binding Department? Just for clarification, this question is NOT asking for the total Binding Department cost after the allocation of service departments) c. How much is the total Printing Department cost after the allocations of service department costs

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