Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below: Operating Department Service Departments Coats Number of employees quare metres of space occupied Machine-hour Equipment Administrative Janitorial Maintenance 090,000 667,000 $36,000 30 60 240 300 1,200 1.000 Prep 6256,100 600 2.000 30,000 Finishing $400, 600 300 7.000 57.000 Total $956,500 1,200 11,500 95.000 The company allocatos service department costs by the step down method in the following order: Administrative (number of employees), Janitorial (space occupled), 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 Administrative Janitorial Maintenance Operating Departmenta Prop Finishing Total Departmental costs before allocations Alocations Administrative Janitorial Maintenance Total costs after allocation $ OS 5 0$ 05