value 3.07 points Problem 11-56 Allocate Service Department Costs: Direct and Step Methods (LO 11-2, 3) 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 CommunicationsFacilities Deposits 446,000 249,900 Loans Direct costs Employee hours Number of employees Square footage occupied S230,000 23,500 6 4,800 S270,000 34,000 18 13,200 $251,000 $8,270,000 $5,200,000 386,000 150 202,600 20,500 6 5,200 210 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.)