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 26 Employees Transactions Department direct costs Domestic 45 25,000 $955,000 International 29 100,000 $3,650,000 35,000 $356,000 $150,000 Required: a. Allocate the cost of the service departments to the operating departments using the direct method. b. Allocate the cost of the service departments to the rating departments using the step method. Start with Administration. c. Allocate the cost of the service departments to the operating departments using the reciprocal method