Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below: Service Departments Operating Departments Equipment Administrative Janitorial Maintenance $99,000 $67,800 $36,000 80 60 300 1,200 1,000 Prep $256,100 240 Costs Number of employees Square metres of space occupied Machine-hours 600 Finishing $ 498,600 300 7,000 60,000 Total $957,500 1,280 11,500 100,000 2,000 40,000 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 Administrative J anitorial Maintenance Operating Departments Prep Finishing Total Departmental costs before allocations Allocations: Administrative Janitorial Maintenance Total costs after allocation