Service Departments Operating Departments Administration Janitorial Groceries Gifts Departmental costs before allocations $150, 000 $40, 000 $2, 320, 000 $950, 000 Employee-hours 320 160 3, 100 740 Space occupied-square feet 250 100 4, 000 1, 000 Required: Using the step-down method, allocate the costs of the service departments to the two operating departments. Allocate Administration first on the basis of employee-hours and then Janitorial on the basis of space occupied. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations.) Service Departments Operating Departments Administration| Janitorial Groceries Gifts Total Departmental costs before $150,000 $40,000 $2,320,000 $950,000 allocations $3,460,000 Allocations Administration costs Janitorial costs Total costs after allocations $150,000 $40,000 | $2,320,000 $950,000| $3,460,000 290 words CX D Focus N