Indigo Manufacturing produces wooden outdoor furniture. Indigo uses the step-down method to allocate service department costs to the production departments. There are two service departments: administration and custodial services, and two production departments: cutting and assembly. Allocates administration costs first followed by custodial services costs. Administration costs are allocated based on labour hours, and custodial services costs are allocated based on space occupied. Production Departments Direct costs Labour hours Space occupied (m2) Administration $145,900 12,100 5,100 Custodial Services $96,000 9,600 5,100 Cutting Assembly $350,400 $690,300 29,200 53,700 20,090 52,600 29,430 93,600 #units produced (a1) Your answer is incorrect. Try again. Allocate the administration costs to the production departments. (Round intermediate calculations to 6 decimal places, e.g. 1.246873 and final answers to 2 decimal places, e.g. 15.25.) Production Departments Allocation of administration cost LINK TO TEXT Custodial Services Cutting 51385.98 Assembly 94499.43