Exercise $4$B$-2($Algo$)$ Step$-$Down Method $[$LO$4-11]$

Madison Park Co$-$op$,$ a whole foods grocery and gift shop, has provided the following data to be used in its service department cost allocations:

$\backslash$table$[[,$Service Departments,Operating Departments$],[,$Administration,Janitorial,Groceries,Gifts$],[$Departmental costs before allocations,$$200,000,$$$60,000,$$$3,820,000,$$$350,000$