Ehrlich 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 Wholesaling. Service Department Administrative Facilities Operating Department Assembly Wholesaling Departmental costs $26,840 $59,400 $183,430 $321,190 Employee hours........ 4,000 2,000 29,000 15,000 Space occupied 2,000 2,000 30,000 6,000 Administrative costs are allocated on the basis of employee hours and Facilities costs are allocated on the basis of space occupied. Prepare a schedule showing allocation of the service department costs to the operating departments using the direct method