The Ferre Publishing Company has three service departments and two operating departments. Selected data from...

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Accounting

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

Administrative

Janitorial

Maintenance

Binding

Printing

Total

Costs

$93,300

$66,200

$44,800

$248,300

$490,600

$943,200

Number of employees

60

90

260

630

320

1,360

Square feet of space occupied

3,100

11,800

8,800

10,400

68,900

103,000

Hours of press time

9,600

28,200

37,800

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.)

Service Departments

Operating Departments

Administration

Janitorial

Maintenance

Binding

Printing

Total

Overhead costs

$93,300

$66,200

$44,800

$248,300

$490,600

$943,200

Allocations:

Administration costs

Janitorial costs

Maintenance costs

Total overhead costs after allocations

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