Arbon Company has three service departments and two operating departments. Selected data conceming the five departments are presented below: The company allocates service department costs by the step-down method in the following order: Administrative (number of employees). Janitorial (space occupled), and Equipment Maintenance (machine-hours). Required: Assuming that the company uses the direct method rather than the step-down method to allocate service department costs, how much overhead cost would be assigned to each operating department? (Negotive amounts should be indicoted by a minus signd