General Printing Company has three service departments and two operating departments. Selected data for the five departments relating to the most recent period follow: Service Departments Operating Departments Training Janitorial Maintenance Offset Printing Litho Direct Overhead costs $400,000 $210,000 *$96,000 $ 400 000 $534,000 Number of employees 120 70 280 630 420 Square metres of space occupied 1,000 2,000 4.000 8,000 20,000 Number of Machine-hours 40,000 60,000 The company allocates service department costs in the following order and using the bases indicated: Training (number of employees), Janitorial (Space Occupied) and Maintenance (hours of press time). REQUIRED: Prepare a schedule, in good format, allocating the service departments' costs using the Step Method