BluStar Company has two service departments, Administration and Accounting, and two operating departments, Domestic and 1 on the basis of employees, and Accounting costs are allocated on the basis of number of transactions. A summary of BluStar operations follows: 29 35,000 $365,000 80,000 $145,000 $935,000 $3,660,000 38 20,000 Required: a. Allocate the cost of the service departments to the operating departments using the direct method. (Do not round intermediate calculations. Negative amounts shoul be indicated by a minus sign.) Administration Acco allocation ating departments using the step method. Start with Administration. (Do not round intermediate calculations. b. Allocate the cost of the Negative amounts should be indicated by a minus sign.) ting Domestic International