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 $158,200 $118,650 $ 54,240 60 15,000 35 10,000 Operating Departments 140 20,000 Binding $310,750 315 40,000 30,000 Printing $ 485,900 210 100,000 60,000 Total $ 1,127,740 760 185,000 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.) Required: (nours press time, Using the step-down method, allocate the service department costs to the operating departments. (Please enter allocations from 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 Operating Departments Binding Total Printing Departmental costs before allocations $ 158,200 $ 118,650 $ 54,240 $ 310,750 $ 485,900 $ 1,127,740 Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations $ 158,200 $ 118,650 $ 54,240 $ 310,750 $ 485,900 $ 1,127,740 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.) Departmental costs before allocations Allocations Administration costs Janitorial costs Maintenance costs Total 485,900 $ 1,127,740 Service Departments Administration Janitorial Operating Departments Maintenance Binding Printing $ 158,200 $ 118,650 $ 54,240 $ 310,750 $ + Total costs after allocations $ 158,200 $ 118,650 $ 54,240 $ 310,750 $ 485,900 $ 1,127,740