State Financial Corp. 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

Administration

Communications

Facilities

Deposits

Administration Communications Facilities Deposits Loans

Direct Costs $210,000 $290,000 $254,000 $7,700,000 $4,500,000

Employee Hours 22,0000 31,0000 23,500 407,000 332,000

Number of Employees 8 13 5 200 14

Square footage Occupied4,80012,8005,600248,900204,800

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 intermediate calculations.)

Required:

a. Assume thatthe bank elects to distribute service department costs to production departments using the direct method. What amount of Communications Department costs is allocated to the Deposits Department?

Amount:

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

Amount:

c. Assuming that the 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?

Amount:

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

Amount: