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,eee $115,500 $52, see 60 35 140 15,000 1e,eee 20,000 Operating Departments Binding Printing $382,500 $473,000 315 210 40,000 100,eee 30,000 60,000 Total $1,697,880 760 185,000 98,eee Exercise 4B-4 (Algo) Direct Method (L04-10] Administration is allocated based on number of employees, Janitorial based on space occupled; 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.) Service Departments Administration Janitorial Maintenance S 154,000 S 115,500 S 52,800 Operating Departments Binding Printing $ 302.500 $ 473.000 Total $ 1,097.800 Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations S 154.000 S 115,500 S 52,800 $ 302.500 $ 473.000 $ 1,097.800