"Using the step-down method, allocate the costs of the service departments to the two operating departments. Allocate Adminastration first on the basis of employee-hours and then Janitorial on the basis of space occupied" 

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: Service Departments Administration Janitorial Operating Departments Groceries Gifts Departmental costs before allocations $200,000 $70,000 $3,820,000 $350,000 Employee-hours Space occupied-square 490 330 2,720 150 1,000 1,300 9,500 500 feet 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.) Operating Departments Groceries Service Departments Administration Janitorial Gifts Total Departmental costs before allocations Allocation: Administration costs 200,000 $ 70,000 $ 3,820,000 $ 350,000 $ 4,440,000 (200,000) 256,200 Janitorial costs (70,000) Total costs after allocation 0 $ $ 350,000 $ 4,426,200 $ 4,076,200