Nolin Corporation uses the direct method to allocate service department costs to operationg departments. The company has two service departments, Administrative and Facilities, and two operating departments, Assembly and Wholesaling.

Service Department

Operating Department

	Administrative	Facitlities	Assembly	Wholesaling
Departmental costs	$26,400	$67,550	$237,810	$398,440
Employee hours	4,000	2,000	21,000	19,000
Space occupied	2,000	2,000	31,000	4,000

Administrative costs are allocated on the basis of employee hours and facilities costs are allocated on the basis of space occupied. The total Wholesaling Department cost after the allocations of service department costs is closest to:

A: $418,700 <- thats the answer, but the whole process (which is extremely long) doesn't make any sense to me, can you explain it step by step for me? Thanks!