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 Transactions Department direct costs 27 53 20 32,000 23,000 92,000 $364,000 $140,000 $940,000 $3,730,000 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 operating departments using the step method. Start with Administration. c. Allocate the cost of the service departments to the operating departmenting the reciprocal method. Required A Required B Required 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. Round your final answers to the nearest whole dollar amounts.) To From Administration Department costs $ Accounting Domestic 364,000 $140,000 $940,000 International $3,730,000 ( Administration allocation Accounting allocation Total cost $ 364,000 $140,000 $ 940,000 $3,730,000 < Required B Required C >