3 Hulk Products, Inc., is divided into 5 departments: Mixing, Blending, Finishing, Factory office, and Building Maintenance. The first 3 departments are engaged in production work. Factory Office and Building Maintenance are servie depts. During the month of June, the following Factory Overhead was incurred for the various departments before distribution: Mixing 21,000 Blending $18,000 Finishing $25,000 Factory Office $9,000 Building Maintenance $6,400 The bases of for distributing service department expenses to the other departments follow: Building Maintenance: On the basis of floor space occupied by the other depts as follows: Mixing, 10,000 sq. ft.; Blending, 4,500 sq. ft.; Finishing, 10,500 sq ft.; Factory Office, 7,000 sq ft. Factory Office: On the basis of number of employees as follows: Mixing 30 employees Blending 20 employees Finishing 50 employees Required: Prepare a Departmentalization schedule distributing service department FOH costs to Production departments using the STEP method