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

Service Departments Operating Departments Costs Number of employees Square metres of space occupied Machine-hours Equipment Administrative Janitorial Maintenance $96,000 $67,800 $36,000 80 60 240 300 1,200 1,000 Prep $256,100 600 2,000 34,000 Finishing $498,600 300 7,000 51,000 Total $954,500 1,280 11,500 85,000 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: 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 Departments Prep Finishing Total Departmental costs before allocations Allocations: Administrative Janitorial Maintenance Total costs after allocation