University District Co-op, a food grocery and coffee shop, has provided the following data to be used in its service department cost allocations:

	Service Departments		Operating Departments
Departmental costs before	Administration	Building Services	Groceries	Coffee Shop
allocations	$200,000	$60,000	$3,860,000	$340,000
Employee hours	480	320	2,720	160
Space occupied, in square metres	800	1200	9500	500

Using the step down method, allocate the costs of the service departments to the two operating departments. Allocate the costs of the Administration Department first on the basis of employee hours and then the costs of the Building Services Department on the basis of space occupied.