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:

$\backslash$table$[[,$Administration,Accounting,Domestic International,$],[$Employees$,-,25,55,20],[$Transactions$,37,000,-,23,000,92,000],[$Department$,$$$350,000,$$$145,000,$$$955,000,$$$3,540,000$