Comprehensive support department allocations Management at C. Pier Press has decided to allocate costs of the paper's two support departments (administration and human resources) to the two revenue-generating departments (advertising and circulation). Administration costs are to be allocated on the basis of dollars of assets employed; human resources costs are to be allocated on the basis of number of employees. The following costs and allocation bases are available: Department Direct Costs Number of Employees Assets Employed Administration $703,350 Human resources 443,430 Advertising 862,020 Circulation Totals 1,217,340 $3,226,140 9 $348,390 7 262,530 11 686,160 23 1,683,270 50 $2,980,350 a. Using the direct method, allocate the support department costs to the revenue-generating departments. Note: Round percentages in your calculation to the nearest whole percent (for example, round 34.5% to 35%). Note: Round your final answer to the nearest whole dollar. Total service costs allocated to Advertising: Total service costs allocated to Circulation: b. Using your answer to (a), what are the total costs of the revenue-generating departments after the allocations? Advertising total costs $ Circulation total costs $