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

Service Departments

Equipment

Maint $ 36,000

240

1,000

Operating Departments

Costs

Number of employees

Square metres of space

occupied

Machine-hours

Janitorial $88.000 $67,800

Admin

80

300

60

1,200

Prep

$256,100

600

2,000

18.000

Finishing

498,600

300

7,000

42.000

Total

$946,500

1,280

11.500

60,000

The company allocates service department costs by the step-down method in the following order: Administrative (number of employees], Janitorial (space occupieds Equipment Maintenance (machine-hours)

Required:

Using the step-down method, allocate the service department costs to the operating departments.

Provide a proper, professionally presented schedule.