Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below: Operating Departments Service Departments Costs Administrative $101,000 Number of employees Janitorial 567,800 60 Equipment Maintenance $36,000 240 Prep $256,100 Finishing $495,600 $959,500 Total 600 1,280 Square metres of space occupied i 300 1,200 1,000 2,000 7,000 11,500 Machine-hours 44,000 66,000 110,000 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