Refer to the data for Arbon Company in Exercise 4-16.

Required:
Assuming that the company uses the direct method rather than the step-down method to allocate service department costs, how much overhead cost would be assigned to each operating department?

Data From Exercise 4-16:

Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below:

                      

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).

Required:
Using the step-down method, allocate the service department costs to the operating departments.