Total D Service Departments Custodial Cafeteria $ 150,000 $ 210,000 500 2,000 5 12 Operating Departments Processing Packaging $875,000 $ 550,000 10,000 8,000 165 135 Departmental costs Space occupied in m2 Number of employees $1,785,000 20,500 317 Lirpe uses the step down method for allocation. Costs are allocated from custodial based on space occupled to cafeteria then to the operating departments. Cafeteria costs are allocated to the operating departments based on number of employees. Complete the service department allocations below. Note: not all blue cells must be filled in Department Allocation Basis as percentages: Custodial Custodial Administration Administration Processing Bottling W Reollcoation of Costs: Custodial Administration Processing Bottling Total Custodial Costs Reallocation Total Administration Costs Reallocation Total