Muskogee Savings and Loan has three departments that generate revenue: loans, checking accounts, and savings accounts. Muskogee Savings and Loan has two service departments: Administration/Personnel and Maintenance. The service departments provide service in the order of their listing below. The following information is available for direct costs. Administration/ Personnel costs are best allocated based on number of employees while Maintenance costs are best allocated based on square footage occupied. Department Direct costs Employees Footage Admin./Pers. $530,000 10 20,000 Maintenance 450,000 3 16,500 Loans 900,000 15 30,000 Checking 600,000 6 35,000 Savings 240,500 6 15,000 Required: Allocate the service department costs to the revenue departments using th