Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below:

	Service Departments									Operating Departments
	Administrative			Janitorial			Equipment Maintenance			Prep			Finishing			Total
Costs	$	92,000		$	67,800		$	36,000		$	256,100		$	498,600		$	950,500
Number of employees		80			60			240			600			300			1,280
Square metres of space occupied		300			1,200			1,000			2,000			7,000			11,500
Machine-hours											26,000			54,000			80,000

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.)

Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below:

	Service Departments									Operating Departments
	Administrative			Janitorial			Equipment Maintenance			Prep			Finishing			Total
Costs	$	92,000		$	67,800		$	36,000		$	256,100		$	498,600		$	950,500
Number of employees		80			60			240			600			300			1,280
Square metres of space occupied		300			1,200			1,000			2,000			7,000			11,500
Machine-hours											26,000			54,000			80,000

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			Operating Departments
	Administrative	Janitorial	Maintenance	Prep	Finishing	Total
Departmental costs before allocations
Allocations:
Administrative
Janitorial
Maintenance
Total costs after allocation