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 Total $942,500 Finishing $498,600 Prep $256,100 $84,000 $67,B00 $36,000 Coata Number of 80 60 240 600 300 1,280 employees Square metres of 300 1,200 2,000 7,000 11,500 1,000 space occupied Machine-houra 10,000 30,000 40,000 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 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.) Operating Departments Service Departments Equipment Administrativtanitorial Finishing Total Prep Maintenance Departmental costs before allocations Allocations: Administrative Janitorial Equipment maintenance Total costs after allocation