Arbon Company has 3 service departments and 2 operating departments. Data concerning the 5 departments can be found in attachment labelled "Part 3

Arbon Company has three service departments and two operating departments. Selected data concerning the ve departments are presented below: Service Departments Operating Departments Equipment Administrative J anitorialMaintenance Prep Finishing Total Costs $98,000 $67,800 $36,000 $256,100 $498,600 $956,500 Number of employees 80 60 240 600 300 1,280 square mains f 300 1,200 1,000 2,000 7,000 11,500 space occupied Machinehours 38,000 57,000 95,000 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.) Departmental costs before allocations Allocations: Administrative Janonal Maintenance Total costs after allocation