Item3 20 points eBookHintPrintReferencesCheck my workCheck My Work button is now enabled3Item 3 Madison Park Co-op, a whole foods grocery and gift shop, has provided the following data to be used in its service department cost allocations: Service Departments Operating Departments Administration Janitorial Groceries Gifts Departmental costs before allocations $ 150,000 $ 40,000 $ 2,320,000 $ 950,000 Employee-hours 320 160 3,100 740 Space occupiedsquare feet 250 100 4,000 1,000 Required: Using the step-down method, allocate the costs of the service departments to the two operating departments. Allocate Administration first on the basis of employee-hours and then Janitorial on the basis of space occupied. (Please enter allocations from a department as