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 25 35,000 $360,000 92,000 $147,000 945,000$3,600,000 23,000 Required a. Allocate the cost of the service departments to the operating departments using the direct method. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign.) To From Administration Accounting Domestic International Department costs Administration allocation Accounting allocation Totals