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 $ 144,200 60 15,000 Janitorial $ 108,150 35 10,000 Maintenance $ 49,440 140 20,000 Operating Departments Binding $ 283,250 315 40,000 30,000 Printing $ 442,900 Total $ 1,027,940 210 760 100,000 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.) Answer is complete but not entirely correct. Administration Departmental costs before allocations S Service Departments Janitorial 144,200 $ 108,150 $ Maintenance 49,440 Operating Departments Binding Total Printing $ 283,250 S 442,900 $ 1,027,940 Allocations: Administration costs (144,200) Janitorial costs Maintenance costs Total costs after allocations 7,210 (115,380) > 28,840 x 14,420 x (92,700) > 64,890 28,840 43,260 x 72,100 x 30,900 x 61,800 0 $ 0 S 0 S 407,880 $ 620,060 $ 1,027,940