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

$\backslash$table$[[,$Service Departments,Operating Departments$],[,$Administrative,Janitorial,$\backslash$table$[[$Equipment$],[$Maintenance$]],$Prep,Finishing,Total$],[$Costs$,$$$100,000,$$$67,800,$$$36,000,$$$256,100,$$$498,600,$$$958,500$