4) SANTO'S CONSULTING HAS TWO DEPARTMENTS CORPORATE AND GOVERNMENT. THE IT DEPARTMENT HAS TOTAL COST OF 10.5 MILLON WHICH IS ALLOCATED TO THE TWO DEPARTMENTS. # COMPUTERS PROGRAMS CORPORATE 15 50 GOVERNMENT 25 60 VARIABLE COST OF 3 MILLON ARE ALLOCATED BASED ON PROGRAMS AND FIXED COSTS ARE ALLOCATED ON THE BASIS OF # OF COMPUTERS IN EACH DEPARTMENT. WHAT IS THE FIXED AND VARIABLE COST FOR EACH DEPARMENT