nces Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below: Costs Number of employees Square metres of space occupied Machine-hours Service Departments Operating Departments Administrative. $99,000 80 300 Janitorial $67,800 60 1,200 Equipment Maintenance $36,000 240 Prep $256,100 Finishing $498,600 Total $957,500 600 300 1,280 1,000 2,000 7,000 11,500 40,000 60,000 100,000 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 Janitorial Administrative Departmental costs before allocations $ 99.000 $ Allocations Administrative (99.000) Maintenance 67.800 $ 36,000 $ Operating Departments Prep Finishing Total 256,100 $ 498,600 S 057,500 Jantorial Maintenance Total costs after allocation i $ 0 $ 67.800 5 36,000 $ 256,100 $ 498:600 S 957,500