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

$\backslash$table$[[11,$Service Departments,Operating Departments$],[,,$Equipment,,,$],[$Administrative$,$Janitorial,Maintenance,Prep,Finishing,Total$],[$Costs$,$$$96,00,$$$67,800,$$$36,00,$$$256,100,$$$498,600,$$$954,5$