Arbon company has three service departments and two operating departments. Selected data concerning the five departments are presented below: Service departments operating department administrative janitorial equipment maintenance prep furnishing total costs 84,000 67,800 36,000 256,100 498,600 942,500 no.of employees 80 60 240 600 300 1,280 square meters of space occupied 300 1,200 1000 2000 7,000 11,500 machine hours 10,000 30,000 40,000 The company allocate service deparetment cost by step down method: Administrative ( no. of employees), janitorial (space occupied), And equipment maintenance ( machine hours). Required: Allocat the service department cost to the operating department. Show your calculation for allocating each service department cost.