Exercise 4B-3 Step-Down Method (L04-11) The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow: Costs Number of employees Square feet of space occupied Hours of press time Service Departments Administration Janitorial Maintenance $75,000 $67,000 $34,000 140 100 400 5,700 22,800 19,000 Operating Departments Binding Printing $ 253,000 $454,000 1,000 500 38,000 133,000 16,000 37,000 Total $883,000 2,140 218,500 53,000 The company allocates service department costs by the step-down method in the following order: Administration (number of employees), Janitorial (space occupied), and Maintenance (hours of press time). Required: Using the step-down method, allocate the service department costs to the operating departments. (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 Maintenance $ 75,000 $ 67,000 $ 34,000 Operating Departments Binding Printing $ 253,000 $ 454,000 Total 883,000 $ Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocation $ 75,000 $ 67,000 $ 34,000 $ 253,000 $ 454,000 $ 883,000