Required information SB Exercise 4B-3 through Exercise 4B-4 (Static) 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 $140,000 $105,000 $48,000 60 35 140 15,000 10,000 20,000 Operating Departments Binding Printing $ 275,000 $430,000 315 210 40,000 100,000 30,000 60,000 Total $998,000 760 185,000 90,000 Exercise 4B-3 (Static) Step-Down Method (L04-11) 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.) Service Departments Administration Janitorial Maintenance $ 140,000 $ 105,000 $ 48,000 Operating Departments Binding Printing $ 275,000 $ 430,000 Total $ 998,000 Departmental costs before allocations Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations Exercise 4B-4 (Static) Dhoirect Metd (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.) Service Departments Administration Janitorial Maintenance $ 140,000 $ 105,000 $ 48,000 Operating Departments Binding Printing $ 275,000 $ 430,000 $ Total Departmental costs before allocations 998,000 Allocations: Administration costs Janitorial costs Maintenance costs Total costs after allocations