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 nur of transactions. A summary of BluStar operations follows. Administration Accounting Domestic International Employees Transactions 20 41 39 Department direct costs 36,000 $362,000 $146,000 19,000 $960,000 76,000 $3,540,000 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 departments using the reciprocal method. Complete this question by entering your answers in the tabs below. Required A Required B Required C 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 Department costs $ 362,000 $146,000 $ International 960.000 $ 3.540,000 Administration allocation (362,000) 0 Accounting allocation 0 (146,000) Total cost $ 0 $ $ 900,000 $3.540.000 Required A Required B >