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 Service Departments Administration Janitorial Maintenance $ 158, 200 $118,650 $ 54,240 Square feet of space occupied 60 15,000 35 10,000 140. 20,000 Hours of press time Operating Departments Binding $310,750 315 Printing $ 485,900 210 Total $ 1,127,740 760 40,000 30,000 100,000 60,000 185,000 90,000 Exercise 4B-4 (Algo) Direct Method [LO4-10] Administration is allocated based on number of employees; Janitorial based on space occupied; and Maintenance based on hours of press time. Required: Assuming that the company uses the direct 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.) Required: Assuming that the company uses the direct 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.) Service Departments Operating Departments Total Administration Janitorial Maintenance Binding Printing Departmental costs before allocations Allocations $ 158,200 $ 118,650 $ 54,240 $ 310,750 $ 485,900 $1,127,740 Administration costs Janitorial costs Maintenance costs. Total costs after allocations $ 158,200 $ 118,650 $ 54,240 $ 310,750 $ 485,900 $ 1,127,740