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

	Service Departments									Operations Departments
	Management			Regarding the maintenance worker			Equipment Maintenance			preparation			finishing			Total
Costs	$	84,000		$	67,800		$	36,000		$	256,100		$	498,600		$	942,500
Number of Employees		80			60			240			600			300			1,280
Square meter occupied area		300			1,200			1,000			2,000			7,000			11,500
machine-clock											10.000			30,000			40,000

The company allocates service department costs in the following order: Administrative (number of employees), Cleaning (footprint), and Equipment Maintenance (machine-hour).

Required:
Assuming the company uses the direct method instead of the staggered method to allocate service department costs, how much overhead is assigned to each business department? (Negative amounts should be indicated with a minus sign.)