Dainels Corporation uses the step$-$down method to allocate service department costs to operating departments. The company has two service departments, General Management and Physical Plant, and two operating departments, Sales and After$-$Sales. Data concerning those departments follow:

$\backslash$table$[[,$Service Department,,Operating Department,$],[,$General,,,,$],[,$Management,Physical Plant,,Sales,After$-$Sales$],[$Departmental costs,$$34,450,$$$74,600,,$$$232,810,$$$292,300$