value 700 points Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below: Service Departments Operating Departments Equipment Finishing Total Administrative Janitorial Maintenance Prep $84,000 $36,000 $256,100 $498,600 $942,500 $67,800 Costs 300 1,280 Number of employees 240 600 80 60 Square metres of space 300 2,000 7,000 11,500 1,200 1,000 occupied Machine-hours 10,000 30,000 40,000 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)