employees, and Accounting costs are allocated on the basis of number of transactions. A summary of BluStar operations foilows Intermational Employees Transactions 180 80,000 $144,000 936,000 $3,600,000 25 45 20,000 25,000 $360,000 Department direct costs Required a. Allocate the cost of the service departments to the operating departments using the direct method. (Do not round intermediate calculations. Negative amounts should be indicated by minus sign.) anting! Domesticnternational 360,000 S 144,000r s 936,000 3,600,000 288.000 Dopartment costs Administration allocation Accounting allocation Total cost allocated 360,000 72,000 28.800 (144,000) oS $1,036,800 4,003,200 b. Allocato the cost of the service departments to the operating dopartments using the step molhod, Start with Administration (Do not round intermediate catculations. Negative amounts should be indicated by a minus sign.) Admin 360,000 144,000 $ 936,000 $3,600,000 360,000 Department costs Admnistration alocation Accounting allocation 250,200 38,000 Total cost allocated D31,036,800$4,003,200