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 Direct costs Employee hours Number of employees Square footage occupied $230,000 25,500 7 4,500 $260,000 37,000 13 14,100 $254,000 $7,520,000 $5,300,000 430,000 303,000 150 246,300 203,600 22,000 230 5,200 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 costs is allocated to the Deposits Department? nt 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 d. Assume the same method of allocation as in requirement (c). What amount of Communication Department costs is allocated to Facilities