Arbon Company has three service departments and two operating departments. Selected data concerning the ve departments are presented below: Costs $84, 666 $6?, 866 $36, 333 $255,169 $498, 593 $942, 566 Number of employees 86 66 248 666 388 1J 286 Square metres of space occupied 366 1,266 1,888 2,666 7,888 11,566 Machinehour's 18,666 36,888 48,866 The company allocates service department costs by the stepdown method in the following order: Administrative {number of employees), Janitorial {space occupied}, and Equipment Maintenance {machineehours}. Required: Assuming that the company uses the direct method rather than the stepdown 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.) gig???\" was \"more $ 84,000 0 $ 87,800 0 $ 38,0000 5 258,100 9 5 498,600 9 $ 942,500 9 Allocations: Administrative (84,000} a 4,200 9 16,800 9 42,000 9 21,000 9 Janitorial 02,000} 9 1200 9 14,400 9 50,400 9 Equipment maintenance (60,000) 9 15,000 9 45,000 9 Total costs after allocation $ 0 $ 0 $ 0 $ 327,500 $ 615,000 $ 942,500 a