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

Data table

	A	B	C	D	E	F
1		SUPPORT		OPERATING
2		AS	IS	GOVT	CORP	Total
3	Budgeted overhead costs before any interdepartment cost allocations	$390,000	$2,100,000	$8,750,000	$12,470,000	$23,710,000
4	Support work supplied by AS (budgeted head count)	0	20%	52%	28%	100%
5	Support work supplied by IS (budgeted computer time)	10%	0	27%	63%	100%

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.)

	Support Departments		Operating Departments
Direct Method	AS	IS	GOVT	CORP	Total
Budgeted overhead costs before interdepartment cost allocations	$	$	$	$	$
Allocation of AS costs	(?)		?	?
Allocation of IS costs		(?)	?	?
Total budgeted overhead of operating departments	$?	$?	$?	$?	$?

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	$	$	$	$	$
Allocation of AS costs	(?)	?	?	?
	$?	?
Allocation of IS costs		(?)	?	?
Total budgeted overhead of operating departments		$?	$?	$?	$?