Nestern Services has three service departments: Information Systems $($IS$),$ Personnel, and Administration. There are two operating departments: Residential and Commercial. A summary of costs and other data for each department prior to allocation of service department costs for the latest period follows:

$\backslash$table$[[$Number of IS service tickets,IS$,$Personnel,Administration,Residential,Commercial.$],[$Number of employees,$75,105,60,1,410,940],[$Square footage occupied,$20,25,12,138,162],[,3,900,8,000,3,800,16,100,69,500]]$

The costs of the service departments and the allocation basis for each department follow.

$\backslash$table$[[$Department$,$Direct Cost,$],[$Information Systems $($IS$),$$$14,000$ IS service tickets,$],[$Personnel$,21,000$ Employees,$],[$Administration$,17,700$ Square footage occupied,$]]$

Required:

a$.$ Assume that the company allocates service department costs to production departments using the direct method. What amount of Information Systems $($IS$)$ Department costs will be allocated to the Commercial Department?

b$.$ Assume the same method of allocation as in requirement $($a$).$ What amount of Personnel Department costs is allocated to the Residential Department?

c$.$ Assuming that the company allocates service department costs to other departments using the step method $($starting with Administration and then IS$),$ what amount of Administration Department costs is allocated to the IS Department?

d$.$ Assume the same method of allocation as in requirement $($c$).$ What amount of IS Department costs is allocated to Administration?