Equipeent Costs Number of employees Square metres of space occupied s90,000 $67,800 6,000 $256,100 498 ,600 948,500 80 100 60 1,200 240 1,000 600 2,000 22,000 300 7,900 44,000 1,280 11,500 66,009 Machine-hours The company allocates service department costs by the step down method in the following order: Administrative (number of employees). Janitorial (space occupied), and Equipment Maintenance (machine-hours) Required: Using the step-down method, allocate the service department costs to the operating departments. (Negative amounts should be indicated by a minus sign.) Service Departments AdministrativeJanitorial Maintenance Operating Departments Finishing Prep Total Departmental costs before allocations Allocations Administrative Janitorial Maintenance Total costs after allocation