Cerce Corporation uses the direct method to allocate service department costs to operating departments. The company has two service departments, Administrative and Facilities, and two operating departments, Assembly and Finishing. Departmental costs. Employee hours Space occupied--square feet Service Department Administrative Facilities Operating Department Assembly Finishing $ 30,400 $ 39,919 1,220 $ 125,850 20,000 $ 417,640 20,000 1,220 3,000 8,000 20,000 2,000 Administrative Department costs are allocated on the basis of employee hours and Facilities Department costs are allocated on the basis of space occupied. Required: Allocate the service department costs to the operating departments using the direct method. Service Department Administrative Facilities Operating Department Assembly Finishing Total costs after allocation $ 0 $ 0 $ 177,340 $ 436,469