(Appendix 11A) Flinders Company has two Service Departments-Factory Administration and Maintenance-and two Operating Departments. Selected information relating to these departments is given below:

Service DepartmentsProduction DepartmentsServicesCustodialMaintenanceCuttingMillingAssemblyBudgeted costs before allocation$18,000$8,000$80,000$50,000$90,000Allocation of Custodial Services:(18,000) Maintenance: 10,000/50,000 $18,000 3,600 Cutting: 5,000/50,000 18,000 1,800 Milling: 22,000/50,000 $18,000 7,920 Assembly: 13,000/50,000 $18,000 4,680Allocation of Maintenance: (11,600) Cutting: 4,000/20,000 $11,600 2,320 Milling: 8,000/20,000 $11,600 4,640 Assembly: 8,000/20,000 $11,600________________________4,640Costs after allocation$-0-$-0-$84,120$62,560$99,320 The company allocates Service Department costs by the step-down method. Factory Administration costs are allocated first on the basis of number of employees, and then Maintenance costs are allocated on the basis of total labour hours. Required: Prepare a schedule showing the allocation of Service Department costs to other departments.