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. Service Department Operating Department Administrative Facilities Assembly Finishing Departmental costs $ 25,500 $ 40,007 $ 125,960 $ 417,750 Employee hours 4,100 1,010 32,000 19,000 Space occupied--square feet 1,010 31,000 3,100 Administrative Department costs are allocated on the basis of employee hours and Facilities Department costs are allocated on the basis of space occupied. 9,100 Required: Allocate the service department costs to the operating departments using the direct method. Service Department Administrative Facilities $ 0 $ Operating Department Assembly Finishing Total costs after allocation