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

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 spaceoccupied.
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