Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below: Service Departments Operating Departments Equipment Maintenance $36,000 Janitorial $67,800 60 1,200 Administrative Total Finishing $256,100 $498,600 $945,500 Prep Costs Number of employees Square metres of space $87,000 80 1,280 7,000 11,500 16,000 32,000 48,000 240 600 300 300 1,000 2,000 occupied Machine-hours 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 Janitorial Maintenance Operating Departments Finishing re Total Departmental costs before allocations Allocations Administrative Janitorial Maintenance Total costs after allocation