Kentfield Advisory Services (KAS) is a large management consulting firm organized into two groups: Governmental Services (GS) and Commercial Support (CS). Corporate information technology (IT) services support both groups. The cost of computer support is $48 mittion. The following information is given: Required: What is the cost allocation if fixed II costs of $37.4 million are allocated on the basis of utilization and the remaining costs (all variable) are allocated on the basis of group revenues? Note: Do not round intermediate calculations, Enter your answers in dollars, not in millions or thousands. \begin{tabular}{|c|c|c|} \hline & \begin{tabular}{l} Governmental \\ Services \end{tabular} & \begin{tabular}{l} Commercial \\ Support \end{tabular} \\ \hline \multicolumn{3}{|l|}{ Fixed } \\ \hline \multicolumn{3}{|c|}{ Variable } \\ \hline Total & $ & $ \\ \hline \end{tabular}