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

Service DepartmentsOperating Departments AdministrativeJanitorialEquipment MaintenancePrepFinishingTotalCosts$85,000 $67,800 $36,000 $256,100 $498,600 $943,500 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 12,000 48,000 60,000

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.)