value: 3.07 points Problem 11-49 Comparison of Allocation Methods (LO 11-2, 3, 4) BluStar Company has two service departments, Administration and Accounting, and two operating departments, Domestic and International. Administration costs are allocated on the basis of employees, and Accounting costs are allocated on the basis of number of transactions. A summary of BluStar operations follows: Administration Accounting Domestic International 47 25,000 147000 960,000 25 Employees Transactions Department direct costs 30,000 $357,000 28 100,000