Exercise 4b-3 step-down method [lo4-11] 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 $89,000 $66,000 $32,000 $259,000 $451,000 $897,000 number of employees 133 95 380 950 475 2,033 square feet of space occupied 4,200 16,800 14,000 28,000 98,000 161,000 hours of press time 10,000 36,000 46,000 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. ( 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.)