Exercise 4B-2 Step-Down Methd L04-11] 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: Administration 3anitoriargartnents Service Departments Administration Janitorial Gifts Departmental costs before allocations Employee-hours Space occupied-square feet $190,000 500 600 $60,000 320 1,000 Groceries $3,830,000 2,710 9, 200 5348,008 170 800 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 Operating Departments Administration Janitorial Gifts Total 60,0003,830,000 340,000 4,420,000 Departmental costs before allocations Allocation 190,000 S Administration costs Janitorial costs Total costs after allocation $ 190,000 S 60,000S3,830,000 340,000 S 4,420,000