Okanagan College has provided the following data to be used in its service department cost allocations: Service Departments Operating Departments Administration $1,500,000 Departmental costs before allocations Student credit hours Space occupied in square metres Physical Plant Undergraduate Services Programs $ 654,000 $32,650,000 40,000 750 25,000 Graduate Programs $1,890,000 10,000 5,000 2,500 Required: Using the direct method, allocate the costs of the service departments to the two operating departments. Allocate the costs of the Administration Department based on student credit hours and the costs of the Physical Plant Services Department based on space occupied. (Negative amounts should be indicated by a minus sign.) Service Departments Operating Departments Administration Physical Plant Undergraduate Graduate Services Programs Programs Total Departmental costs before allocations Allocations: Administration costs Physical Plant costs Total costs after allocation