Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below: Costs Number of employees Square metres of space occupied Machine-hours Service Departments Operating Departments Administrative $102,000 80 300 Janitorial $67,800 60 1,200 Equipment Maintenance $36,000 240 1,000 Prep $256,100 600 2,000 46,000 Finishing $498,600 300 Total $960,500 1,280 7,000 11,500 69,000 115,000 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.) Departmental costs before allocations Allocations: Administrative Janitorial Maintenance Total costs after allocation Service Departments Administrative Janitorial Maintenance Operating Departments Prep Finishing Total