Exercise 4B-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	$85,000	$71,300	$43,500	$259,100	$499,100	$958,000
Number of employees	80	60	260	700	210	1,310
Square feet of space occupied	3,600	11,600	11,700	9,900	71,600	108,400
Hours of press time				11,200	30,800	42,000

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.)