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Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below: 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 alocate service department costs, how much overhead cost would be assigned to each operating department? (Negative amounts should be indicated by a minus sign.)