Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below: Service Departments Operating Departments Equipment Administrative Janitorial Maintenance Prep Finishing Total Costs $88, 000 $67, 800 $36, 000 $256, 100 $498, 600 $946, 500 Number of employees 80 60 240 600 300 1, 280 Square metres of space occupied 300 1, 200 1, 000 2,000 7,000 11, 500 Machine-hours 18, 000 42, 000 60, 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.) Service Departments Operating Departments Administrative Janitorial Maintenance Prep Finishing Total Departmental costs before allocations Allocations: Administrative Janitorial Maintenance Total costs after allocation