Departmental costs Employee hours Space occupied--square feet Service Department Administrative Facilities Operating Department $ 30,200 2,900 7,900 $ 39,908 1,230 Assembly $ 125,840 19,000 1,230 19,000 Finishing $ 417,630 19,000 1,900 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 Operating Department Administrative Facilities Assembly Finishing Total costs after allocation 0 $ of