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 Employees Transactions Department direct costs Accounting 25 30,000 $362,000 Domestic 37 21,000 $945,000 International 38 84,000 $3,690,000 $143,000 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 allocation Accounting allocation Totals To Administration Accounting Domestic International $ 362,000 $ 143,000 $ 945,000 $ 3,690,000 (362,000) 178,587 183,413 (143,000) 28,600 114,400 $ 0 $ 0 $ 1,152,187 $ 3,987,813 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.) 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.) Administration To Accounting Domestic International From Department costs Administration allocation Accounting allocation Total cost allocated 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.) Administration Accounting Domestic International From Department costs Administration allocation Accounting allocation Total cost allocated