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 $79,000 $67,000 $34,000 $243,000 $514,000 $937,000 Number of employees 98 70 280 700 350 1,498 Square feet of space occupied 5,100 20,400 17,000 34,000 119,000 195,500 Machine-hours 15,000 34,000 49,000