$\backslash$table$[[,$Service Departments,Operating Departments$],[$Administration$,$Janitorial,Grocer$$es$,$Gifts$],[$Departmental costs before allocations,$ $200,000,$$ $70,000,$$ $3,860,000,$$ $340,000],[$Employee$-$hours,$460,-320,2,700,180],[$Space occupied$-$square feet,$600,1,200,9,400,600]]$

Required:

Using the step$-$down method, allocate the costs of the service departments to the two operating departments. Allocate Administratio first on the basis of employee$-$hours and then Janitorial on the basis of space occupied. $($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. Round your answers to the nearest whole dollar amount.$)$

$\backslash$table$[[,$Service Departments,Operating Departments,Total,,$],[$Administration$,$Janitorial,Groceries,Gifts,,,$],[$Departmental costs before allocations,$$200,000,$$$,70,000,$$$3,860,000,$$$,340,000,$$$,4,470,000$