1 Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below: Service Departments Operating Departments Equipment Costs Number of employees Square metres of space occupied 80 300 Administrative Janitorial Maintenance $100,000 $67,800 $36,000 240 1,000 Prep 60 1,200 $256,100 600 2,000 Finishing $498,600 300 7,000 Total $958,500 1,280 11,500 Machine-hours 42,000 78,000 120,000 The company allocates service department costs by the step-down method in the following order: Administrative (number of employees), Janitorial (space occupied), and Equipment Maintenance (machine-hours). Required: Using the step-down method, allocate the service department costs to the operating departments. (Negative amounts should be indicated by a minus sign.) Service Departments Administrative Janitorial Maintenance Operating Departments Prep Finishing Total Departmental costs before allocations Allocations: Administrative Janitorial Maintenance Total costs after allocation