Austin Partners provides management consulting services to government and corporate clients.

Austin has two support departmentsadministrative services (AS) and information systems (IS)and two operating departmentsgovernment consulting (GOVT) and corporate consulting (CORP). For the first quarter of 2017, Austin's cost records indicate the following

	SUPPORT		OPERATING
	AS	IS	GOVT	CORP	Total
Budgeted overhead costs before any interdepartment cost allocations	$330,000	$1,800,000	$7,500,000	$12,580,000	$22,210,000
Support work supplied by AS (budgeted head count)	0	25%	45%	30%	100%
Support work supplied by IS (budgeted computer time)	10%	0	27%	63%	100%

Requirement 1b. Allocate the two support departments' costs to the two operating departments using the step-down method (Allocate AS first). (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.)

	Support Departments		Operating Departments
Step-down Method	AS	IS	GOVT	CORP	Total
Budgeted overhead costs
before interdepartment cost allocations
Total budgeted overhead of operating departments