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 Administration Direct Costs Number of Employees Assets Employed Human resources Advertising Circulation Totals $390,750 246,350 478,900 676,300 $1,792,300 5 $193,550 4 145,850 6 381,200 13 935,150 28 $1,655,750 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: 0 Total service costs allocated to Circulation: 0 b. Using your answer to (a), what are the total costs of the revenue-generating departments after the allocations? Advertising total costs $0 Circulation total costs $ 0