Direct and step methods

Salado Inc. provides cleaning services through its Residential and Commercial divisions. Support services of the company are provided by Personnel and Administration areas. Costs of these two areas are allocated to the revenue producing departments. Personnel costs are allocated using number of employees; administration costs are allocated using direct department costs. The following annual budgeted information $($presented in a benefits$-$provided ranking$)$ is available:

$\backslash$table$[[,$Personnel,Administration,Residential,Commercial$],[$Direct costs,$$140,000,$$$180,000,$$$480,000,$$$800,000$