Exercise 4b-4 direct method [lo4-10] 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 $80,900 $67,300 $35,600 $247,600 $491,300 $922,700 number of employees 30 60 220 790 250 1,350 square feet of space occupied 3,200 12,400 11,100 11,500 69,600 107,800 hours of press time 9,900 31,600 41,500 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?