(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:

FactoryOperating Department

AdministrationMaintenanceXY

Departmental costs$113,400$80,000$700,000$600,000

Number of employees354060

Total labour hours4,0006,00080,000120,000

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.