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 $46,000 Total Janitorial $75,800 50 1,300 Administrative Prep Finishing 300 9,000 13,000 37,000 $280,100 $506,600 $1,016,500 Costs Number of employees Square metres of space $108,000 70 250 1,100 600 3,000 1,270 14,700 50,000 300 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) Requirea 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? (Negative amounts should be indicated by a minus sign.) Service Departments Operating Departments Equipment Maintenance Administrative Janitorial Prep Finishing Total Departmental costs before allocations Allocations Administrative Janitorial Equipment maintenance Total costs after allocation