Exercise 22B-4 Direct Method [LO4-10]

The Ferre 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
	Administrative	Janitorial	Maintenance	Binding	Printing	Total
Costs	$92,100	$71,700	$42,900	$253,500	$491,300	$951,500
Number of employees	80	100	310	680	240	1,410
Square feet of space occupied	3,400	12,800	10,500	10,600	71,800	109,100
Hours of press time				11,000	28,300	39,300

Required:

Assuming that the company uses the direct method rather than the step-down method to allocate service department costs, how much cost would be assigned to each operating department? (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 dollar amount.)