University District Co-op, a whole foods grocery and coffee shop, has provided the following data to be used in its service department cost allocations:

	Service Departments		Operating Departments
	Administration	Building Services	Groceries	Coffee Shop
Departmental costs before allocations	$ 200,000	$ 60,000	$ 3,860,000	$ 340,000
Employee-hours	480	320	2,720	160
Space occupied in square feet	800	1,200	9,500	500

Required:

Using the step-down method, allocate the costs of the service departments to the two operating departments. Allocate the costs of the Administration Department first on the basis of employee-hours and then the costs of the Building Services Department on the basis of space occupied. (Leave no cells blank - be certain to enter "0" wherever required. Amounts to be deducted should be indicated with a minus sign. Do not round intermediate calculations. Omit the "$" sign in your response.)

	Service Departments		Operating Departments
	Administration	Building Services	Groceries	Coffee Shop	Total
Departmental costs before allocations	$ 200,000	$ 60,000	$ 3,860,000	$ 340,000	$ 4,460,000
Allocation:
Administration costs
Building Services costs
Total costs after allocation	$	$	$	$	$