corporate clients. two IV. Calculation (This question worths 40 Marks.) Phoenix Parners prondes management consulting services to government and Phoenix has support departments-administrative services(AS)and information systems(1S)-and two operating departments-government consulting (GOVT)and corporate consulting(CORP). For the first quarter of 2013, Phoenixs cost records indicate the following: SUPPORT OPERATING AS IS GOVT CORP Total 600,000 2,400,000 8.756,000 12,452,000 24,208,000 25% 40% 30% 100% Cost Support work supplied by AS Support work supplied by IS 10% 30% 60% 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. Explain which department should be ranked first to allocate support departments Mani