Western Services has three service departments: Information Systems $($IS$),$ Personnel, and Administration. There are two operating departments: Residential and Commercial. A summary of costs and other data for each department prior to allocation of service department costs for the latest period follows:

IS Personnel Administration Residential Commercial

Number of IS service tickets $75105601,410940$

Number of employees $202512138162$

Square footage occupied $3,9008,0003,80016,10069,500$

The costs of the service departments and the allocation basis for each department follow.

Department Direct Cost Allocation Base

Information Systems $($IS$)$ $ $14,000$ IS service tickets

Personnel $21,000$ Employees

Administration $17,700$ Square footage occupied

Required:

a$)$ Assume that the company allocates service department costs to production departments using the direct method. What amount of Information Systems $($IS$)$ Department costs will be allocated to the Commercial Department? b$)$ Assume the same method of allocation as in requirement $($a$).$ What amount of Personnel Department costs is allocated to the Residential Department? c$)$ Assuming that the company allocates service department costs to other departments using the step method $($starting with Administration and then IS$),$ what amount of Administration Department costs is allocated to the IS Department? d$)$ Assume the same method of allocation as in requirement $($c$).$ What amount of IS Department costs is allocated to Administration?