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: Exercise 4B-3 (Algo) Step-Down Method [LO4-11] he company allocates service department costs by the step-down method in the following order: Administration (number of mployees), 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.) 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: xercise 4B-4 (Algo) Direct Method [LO4-10] idministration is allocated based on number of employees; Janitorial based on space occupied; and Maintenance based on hours of ress time. Required: Assuming that the company uses the direct method to allocate service department costs, how much cost would be assigned to each pperating department? (Please enter allocations from a department as negative and allocations to a department as positive. The ine should add across to zero. Do not round intermediate calculations.)