$!$

Required information

SB Exercise $4$B$-3$ through Exercise $4$B$-4($Algo$)$

The Ferre Publishing Company provided the following data for its three service departments and two operating

departments.

Exercise $4$B$-3($Algo$)$ Step$-$Down Method $[$L$04-11]$

The company uses the step$-$down method to allocate service department costs 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.

Note: 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.