Direct and step methods

following annual budgeted information $($presented in a benefits$-$provided ranking$)$ is available:

a$.$ Using the direct method, allocate the costs of Personnel and Administration to the Residential and Commercial divisions.

Note: Do not round proportions; round your final answer to the nearest whole dollar.

b$.$ Using the step method, allocate the costs of Personnel and Administration to the Residential and Commercial divisions.

Assume that the departments are listed in a benefits$-$provided ranking.

Note: Do not round proportions; round your final answer to the nearest whole dollar.

Residential and for one square foot cleaned for Commercial using $(1)$ the direct method and $(2)$ the step method.

Note: Round your answers to two decimal places $($i$.$e$.$ round $$4\mathrm{.}555$ to $$4\mathrm{.}56).$