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 $95125801,410940$

Number of employees $404532138162$

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$)$ $ $18,000$ IS service tickets

Personnel $25,000$ Employees

Administration $21,700$ Square footage occupied

Required:

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?

Assume the same method of allocation as in requirement $($a$).$ What amount of Personnel Department costs is allocated to the Residential Department?

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?

Assume the same method of allocation as in requirement $($c$).$ What amount of IS Department costs is allocated to Administration?