The Ferre Publishing Company has three service departments and two operating departments. Selected data from a recent period on the five departments follow:_____.
Service Departments Operating Departments
Administration Janitorial Maintenance Binding Printing Total
Costs $168,000 $126,000 $57,600 $330,000 $516,000 $1,197,600
Number of employees 60 35 140 315 210 760
Square feet of space occupied 15,000 10,000 20,000 40,000 100,000 185,000
Hours of press time 30,000 60,000 90,000
Required:
Assuming that the company uses the direct method rather than the step-down 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. Round your answers to the nearest dollar amount.)