Austin Partners provides management consulting services to government and corporate clients. Austin 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 2017, Austin's cost records indicate the following: (Click the icon to view the cost records.) 3 Read the requirements. Requirement 1a. Allocate the two support departments' costs to the two operating departments using the direct method. (Do not round intermediary calculations and round your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a "0" for any zero balances.) Direct Method Support Departments Operating Departments AS IS GOVT CORP Total Budgeted overhead costs 322 opy before interdepartment cost allocations Allocation of AS costs 600000 2400000 (600000) 7325000 360000 12550000 22875000 270000 Allocation of IS costs (2400000) Total budgeted overhead of operating departments 0