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. Direct costs Employee hours Number of employees Square footage occupied Administration $180,000 22,000 6 4,900 Communications $290,000 32,000 13 13,300 Facilities $255,000 18,500 5 5,500 Deposits $7,930,000 413,000 230 241, 900 Loans $4,500,000 347,000 140 203,400 The costs of the service departments are allocated on the following bases: Administration, employee-hours; Communications, number of employees, and Facilities, square footage occupied. Required: a. Assume that the 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? b. Assume the same method of allocation as in requirement (a). What amount of Administration Department costs is allocated to the Loans Department? 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? d. Assume the same method of allocation as in requirement (C). What amount of Communication Department costs is allocated to Facilities