Service Departments Equipment Costs Number of employees Square metres of space occupied Machine-hours $84,860 80 300 7,880 $36,000 $256,108 $498,680 $942,580 680 2,808 10,868 60 1,280 248 1,800 300 7,888 30,860 1,280 11,589 40,800 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 Assuming that the company uses the direct method rather than the step-down method to allocate service department costs, how much overhead cost would be assigned to each operating department? (Negative amounts should be indicated by a-minus sign.) Service Departments Administrative Janitorial Maintenance Operating nts Equipment Prep Finishing Total Departmental costs before allocations Administrative Janitorial Equipment maintenance Total costs after allocation