Atlanta Partners provides management consulting services to government and corporate clients. Atlanta 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 the? year, Atlanta's cost records indicate the? following:

SUPPORT OPERATING AS IS GOVT CORP Total Budgeted overhead costs before an):I interdepartment cost allocations 55 300.000 5 1.200.000 5 8.?25000 5 12.540000 5 221623.000 Support work supplied by A5 [budgeted head count} 0 20% 52% 23% 100% Support work supplied by l3 [l1 udgeted corn puter lime] 10% 0 27% 63% 100%