Atlanta Partners provides management consulting services to government and corporate clients. Atlanta has two support departmentsadministrative services (AS) and information systems (IS)and two operating departments-government consulting (GOVT) and corporate consulting (CORP). For the first quarter of 2017, Atlanta's cost records indicate the following: SUPPORT AS IS OPERATING GOVT CORP Total $ 330,000 $ 1,200,000 $ 7,500,000 $ 12,490,000 $ 21.520,000 Budgeted overhead costs before any interdepartment cost allocations Support work supplied by AS (budgeted head count) Support work supplied by IS (budgeted computer time) 25% 45% 30% 100% 10% - 27% 63% 100% 1. Allocate the two support departments' costs to the two operating departments using the following methods: a. Direct method b. Step-down method (Allocate AS first) c. Step-down method (Allocate IS first) 2. Compare and explain differences in the support-department costs allocated to each operating department. 3. What approaches might be used to decide the sequence in which to allocate support departments when using the step-down method