Management at C. Pier Press has decided to allocate costs of the papers 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 $1,094,100 14 $541,940 Human resources 11 408,380 Advertising 689,780 1,340,920 1,893,640 17 1,067,360 Circulation 36 2,618,420 Totals $5,018,440 78 $4,636,100 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: 1,245,791 X Total service costs allocated to Circulation: 1,245,791 X b. Using your answer to (a), what are the total costs of the revenue-generating departments after the allocations? Advertising total costs $0 X Circulation total costs $0 X c. Assuming that the benefits-provided ranking is the order shown in the table, use the step method to allocate the support department costs to the revenue-generating departments. Enter the total amount of service department costs (Administration and Human Resources) allocated to revenue-generating departments (Adverting and Circulation). Note: Round your final answers only to the nearest whole dollar. Total service costs allocated to Advertising: $ 0 X Total service costs allocated to Circulation: $ 0 X d. Using your answer to (c), what are the total costs of the revenue-generating departments after the allocations? Advertising total costs $0 X