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 Prep Finishing Total Costs 392.000 $67,800 536,000 5256,100 5498,600 5950, 500 Number of employees HO 60 240 600 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.) 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 $ 92,000 5 67,800 $ 36,000 $ 256,100 $ 498,600 s Total 950,500 (92000) Departmental costs before allocations Allocations: Administrative Janitorial Maintenance Total costs after allocation 5,150 (72,950) 20,600 7,295 51,500 14,590 25,750 51,065 $ 0$ 0 $ 63 895 $ 322.190$ 575.415 950,500