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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	$166,600	$124,950	$57,120		$327,250	$511,700	$1,187,620
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

Administration is allocated based on number of employees; Janitorial based on space occupied; and Maintenance based on hours of press time.

Required:

Assuming that the company uses the direct 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.)

Answer is complete but not entirely correct.

	Service Departments				Operating Departments
	Administration	Janitorial	Maintenance		Binding	Printing	Total
Departmental costs before allocations	$166,600	$124,950	$57,120		$327,250	$511,700	$1,187,620
Allocations:
Administration costs	(166,600)selected answer correct	(8,330)selected answer incorrect	65,656selected answer incorrect		69,696selected answer incorrect	68,686selected answer incorrect
Janitorial costs	0selected answer correct	16,620selected answer incorrect	65,656selected answer incorrect		56,565selected answer incorrect	68,686selected answer incorrect
Maintenance costs	0selected answer correct	0selected answer correct	898,998selected answer incorrect		65,656selected answer incorrect	68,686selected answer incorrect
Total costs after allocations	$0	$133,240	$1,087,430		$519,167	$717,758	$2,457,595

the number in the box says incorrect, help me fix it thx

Answer 1

	Service Departments			Operating Departments
	Administration	Janitorial	Maintenance	Binding	Printing	Total
Departmental costs before allocation:	166600	124950	57120	327250	511700	1187620
Allocations:
Administration costs	-166600			99960	66640	0
Janitorial costs		-124950		35700	89250	0
Maintenance costs			-57120	19040	38080	0
Total costs after allocation	0	0	0	481950	705670	1187620

Workings:
Administration:
Binding	99960	=166600/(315+210)*315
Printing	66640	=166600/(315+210)*210
Janitorial:
Binding	35700	=124950/(40000+100000)*40000
Printing	19040	=124950/(40000+100000)*100000
Maintenance:
Binding	89250	=57120/(30000+60000)*30000
Printing	38080	=57120/(30000+60000)*60000