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Arbon Company has three service departments and two operating departments. Selected data concerning the ve departments are presented below: Service Departments Operating Departments Equipment Administrative Janitorial Maintenance Prep Finishing Total Costs $ 90,000 $ 67,800 $ 36,000 $256,100 $498,600 $948,500 Number of employees 80 60 240 600 300 1,280 Square metres of space occupied 300 1,200 1,000 2,000 7,000 11,500 Machine-hours 22,000 44,000 66,000 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). Required: Using the stepdown method, allocate the service department costs to the operating departments. {Negative amounts should be indicated by a minus sign.) Departmental costs before allocations Allocations: Administrative Janitorial Maintenance Total costs after allocation