Okanagan College has provided the following data to be used in its service department cost a locations: Service Departments Operating Departments Physical Plant Undergraduate Administration Services Programs Graduate Programa $1,500,000 $654,000 Departmental costs before allocations Student credit hours Space occupied in square metres $ 32,650,000 40,000 25,000 $1.890.000 10,000 2,500 750 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 occupled. (Negative amounts should be indicated by a minus sign.) Service Departments Operating Departments Physical Mindororaduaraduate Administrationplant Services Programs Programs Total Departmental costs before allocations Allocations Administraton costs Physical Plant costs Total costs after allocaton