Not-A-Mega Bank has three service departments (Administration, Communications, and Facilities), and two production departments (Deposits and Loans). A summary of costs and other data for each department prior to allocation of service department costs for the year ended December 31 follows:

	Administration	Communications	Facilities	Deposits	Loans
Direct Costs	290,000	470,000	397400	13,510,000	9,900,00
Employee Hours	14,500	18,000	14,500	271,250	216,250
Number of Employees	5	10	5	140	80
Square Footage Occupied	3,500	9,500	4,300	173,000	150,000

The costs of the service departments are allocated on the following bases: Administration, employee hours; Communications, number of employees; and Facilities, square footage occupied. (Do not round your intermediate calculations. Round your answer to the nearest dollar amount.)

Required:

(a)

Assume that Not-A-Mega Bank elects to distribute service department costs directly to production departments using the direct method. What amount of Communications Department costs is allocated to the Deposits Department?

(b)

Assume the same method of allocation as in part (a). What amount of Administration Department costs is allocated to the Loans Department?

(c)	Assuming that Not-A-Mega Bank elects to distribute service department costs to other departments using the step method (starting with Facilities and then Communications), what amount of Facilities Department costs is allocated to the Communications Department?