Using the step-down method allocate the service department

Question

1. 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.