Direct and step methods Salado Inc. provides cleaning services through its Residential and Commercial divisions. Support services of the company are provided by Personnel and Administration areas. Costs of these two areas are allocated to the revenue producing departments. Personnel costs are allocated using number of employees; administration costs are allocated using direct department costs. The following annual budgeted information (presented in a benefits-provided ranking) is available: Direct costs Number of employees Direct labor hours Personnel Administration Residential Commercial $364,000 31 $468,000 $1,248,000 $2,080,000 78 187 156,000 1,170,000 125 234,000 1,482,000 Square feet cleaned a. Using the direct method, allocate the costs of Personnel and Administration to the Residential and Commercial divisions. Note: Do not round proportions; round your final answer to the nearest whole dollar. Total support costs allocated to Residential = $ 393,667 Total support costs allocated to Commercial $ 438,333