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Arbon Company has three service departments and two operating departments

Accounting

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Arbon Company has three service departments and two operating departments. Selected data concerning the five departments are presented below: 
10 Service Departments Equipment Administrative Janitorial Maintenance Prep Finishing Departments Finishing Total 
Costs $102,000 $67,800 $36,000 $256,100 $498,600 $960,500 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 46,000 69,000 115,000 
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 step-down method, allocate the service department costs to the operating departments. (Negative amounts should be indicated by a minus sign.)