32. Global Comp provides management consulting services to government and corporate clients. Global has two support departments - Administrative Services (AS) and Information Systems (IS) - and two operating departments - Government Consulting (GOVT) and Corporate Consulting (CORP). For the first quarter of 2020, Global cost records indicate the following. Support AS IS Budgeted OH cost P600,000 P2,400,000 Operating GOVT P8,756,000 CORP Total P12,452,000 P24,208,000 Support 25% 40% 35% 100% work supplies by AS (budgeted head count) Support work supplies by AS (budgeted computer 105 30% 60% 100% line) a.) How of the cost of AS must be allocated to GOVT using direct method? b.) How is the total overhead cost of CORP after the allocation of service costs using step method? c.) How of the cost of IS must be allocated to CORP using simultaneous method?