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 23,500 6,100 ons Facilities 23.000 5,200 Deposits $230,000 Direct costs Employee hours Number of employse5 Square footage coupied $330,000 39,000 17 14,300 $251,000 $7,820,000 S5,000,000 459,000 32,000 160 241,100 203,800 190 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 that the bank elects to distribute service department costs to production departments using the direct method. What amount of Communications Department oosts is allocated to the Deposits Department? b. Assume the same method af 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 C , what amount of Facilities Department costs is allocated to the Communications d. Assume the same method of allocation as in requirement (c). What amount of Communication Department costs is allocated to Facilities