Publishing Company has three service departments and two operating departments. Selected data from a recent...

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Accounting

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 $78,000 $65,000 $40,000 $255,000 $543,000 $981,000
Number of employees 133 95 380 950 475 2,033
Square feet of space occupied 5,700 22,800 19,000 38,000 133,000 218,500
Hours of press time 11,000 32,000 43,000

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. Round your answers to the nearest whole dollar amount.)

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