Exercise 4B-4 Direct Method [LO4-10j The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow: Operating Service Departments Departments Administrative Janitorial Maintenance Binding Printing Total Costs $90,700 $67,700 $32,100 $258,400 $506,400 $955,300 Number of employees 110 100 290 550 360 1,410 square feet of space occupied 3,500 11,200 8,700 11,000 74,700 109,100 10,800 38,900 Hours of press time 28,100 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.) operating Departments Service Departments Printing Binding Administration Janitorial Maintenance 32,100 258.400 506,400 90,700 67,700 Overhead costs Allocations: Administration costs Janitorial costs Maintenance costs Total overhead costs after allocations Total 955,300