Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are

presented below:

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:

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.$)$