Madison Park Co-op, a whole foods grocery and gift shop, has provided the following data to be used in its service department cost allocations: Departmental costs before allocations Employee-hours Space occupied-square feet Service Departments Administration Janitorial $190,000 $60,000 460 330 900 1,200 Operating Departments Groceries Gifts $3,820,000 $340,000 2,700 170 9,200 800 Required: Using the step-down method, allocate the costs of the service departments to the two operating departments. Allocate Administration first on the basis of employee-hours and then Janitorial on the basis of space occupied. (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 whole dollar amount.) Service Departments Administration Janitorial $ 190,000 $ 60,000 Operating Departments Groceries Gifts $ 3,820,000 $ 340,000 Total 4,410,000 $ Departmental costs before allocations Allocation: Administration costs Janitorial costs Total costs after allocation $ 190,000 $ 60,000 $ 3,820,000 $ 340,000 $ 4,410,000