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					30			38			32
Transactions		30,000						18,000			72,000
Department direct costs	$	360,000		$	145,000		$	940,000		$	3,550,000

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.) PLEASE SHOW WORKING OUT STEPS

	To
From	Administration	Accounting	Domestic	International
Department costs
Administration allocation
Accounting allocation
Total cost allocated