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 df number of transactions. A summary of BluStar operations follows 29 80000 $146,000 935,000 S3,510000 23 49 20,000 Transactions Department direct costs 38000 $362 000 Required: a. Allocate the cost of the service dopartments 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 Totals 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.) From Administration Department costs 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.) To From Department costs Accounting allocation Total cost allocated