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 $154,00 $115,500 $52, Bee 60 35 140 15,000 10,000 2e, eee Operating Departments Binding Printing $382, 580 $473,000 315 210 48,888 180,000 30,000 60,800 Total $1,697,880 760 185,000 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 occupled), 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 Total Administration $ 154.000 Janitorial $ 115.500 Operating Departments Binding Printing S 302,500 S 473,000 Maintenance $ 52.800 $ 1,097,800 Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations $ 154.000 $ 115,500 $ 52,800 $ 302.500 S 473,000 $ 1,097.800