Rad and Drink, a book store and coffee shop, has provided the following data to be used in its service department cost allocations: Service Department Operating Department Administration Cleaning Book Store Coffee Shop Departmental Cost before allocation $300,000 $80,000 $4,640,000 $1,900,000 Employee Hours 640 320 6,200 1,480 Space Occupied in Sq. Meters 500 100 4,000 1,000