Concord Partners provides management consulting services to government and corporate clients. Concord 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 $2020,$ Concord's cost records indicate the following:

$($Click the icon to view the cost records.$)$

Read the requirements.

Requirement $1$a$.$ 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.$)$

$\backslash$table$[[$Direct Method,Support Departments,Operating Departments,Total$],[$AS$,$IS$,$GOVT,CORP$],[$Budgeted overhead costs$],[$before interdepartment cost allocations$],[$Allocation of AS costs$],[$Allocation of IS costs$],[$Total budgeted overhead of operating departments,,,,,$]]$

Requirement $1$b$.$ 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.$)$