! Required information SB Exercise 4B-3 through Exercise 4B-4 (Algo) 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 $162,400 $121,800 $55,680 60 35 140 15,000 10,000 20,000 Operating Departments Binding Printing $319,000 $498,800 210 40,000 100,000 30,000 60,000 315 Total $1,157,680 760 185,000 90,000 Exercise 4B-3 (Algo) Step-Down Method [LO4-11) 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.) Service Departments Administration Janitorial Maintenance $ 162,400 $ 121,800 $ 55,680 Operating Departments Binding Printing $ 319,000 $ 498,800 $ Total 1,157,680 Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations