Goods R Us Inc. operates a goods store that caters for government, private individuals, and organizations. The company has three service departments- Human Resources, Information Systems & Security. The company also has three operating departments- Parts Assembly, Corporate Sales & Consumer Sales. Data on the six departments are presented below:

	Service Departments			Operating Departments
	Human Resources	Information Systems	Security	Parts Assembly	Corporate Sales	Consumer Sales	Total
Overhead costs	$240,000	$320,000	$240,000	$200,000	$600,000	$800,000	$2,400,000
No. of Employees (%)	_	20%	10%	10%	35%	25%	100%
Processing Time (%)	5%	_	10%	15%	40%	30%	100%
Sq. Ft. of Space Occupied (%)	2%	11%	_	5%	40%	42%	100%

The allocation base for the Human Resources is no. of employees. For Information systems, the allocation base is processing time. And for Security, the allocation base is square feet of space occupied.

Required: Apportion the service department costs to the operating department using the Step-down method.