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 21 39 40 Department direct costs 36,000 $353,000 $142,000 24,000 $960,000 96,000 $3,700,000 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.) From Department costs Administration Accounting Domestic International Administration allocation Accounting allocation Totals $ 0 $ 0 $ 0 $ 0 b. Allocate the cost of the service departments to the operating departments using the step method. Start with Administration. (Do not round intermediate calculations. Negative amounts should be indicated by a minus sign.) From Administration Accounting Domestic International Department costs Administration allocation Accounting allocation Total cost allocated $ 0 $ 0 $ 0 $ 0