Madison Park Co-op, a whole foods grocery and gift shop, hasprovided the following data to be used in its service departmentcost allocations: Service Departments Operating DepartmentsAdministration Janitorial Groceries Gifts Departmental costs beforeallocations $210,000 $60,000 $3,900,000 $350,000 Employee-hours 490300 2,750 150 Space occupied—square feet 800 1,300 9,400 600Required: Using the step-down method, allocate the costs of theservice departments to the two operating departments. AllocateAdministration first on the basis of employee-hours and thenJanitorial on the basis of space occupied. (Please enterallocations from a department as negative and allocations to adepartment as positive. The line should add across to zero. Do notround intermediate calculations. Round your answers to the nearestwhole dollar amount.)