BluStar Company has two service departments, Administration and Accounting, and two operating departments, Domestic and International. Administration costs are allocated on the basis of employees, and Accounting costs are allocated on the basis of number of transactions. A summary of BluStar operations follows:

	Administration			Accounting			Domestic			International
Employees					21			51			28
Transactions		36,000						23,000			92,000
Department direct costs	$	351,000		$	140,000		$	960,000		$	3,710,000

c. Allocate the cost of the service departments to the operating departments using the reciprocal method. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign.)

From	Administration	Accounting	Domestic	International
Department costs
Administration allocated
Accounting allocated
Total cost allocated