The Natural Springs Water Company uses the step-down method to allocate service department costs in the following order Customer Service (space occupied) then Administrative (number of employees) Costs prior to allocation are as follows Service Departments Operating Departments Customer Service Administrative Purifying Bottling Department costs $150,000 $325,000 $1,500,000 $800,000 Space occupied in square metres 30 60 50 40 Number of employees 18 80 60 Required: 10 Allocate the costs of the service departments to the operating departments using the step-down method