Manhattan Partners provides management consulting services to government and corporate clients. Manhattan has two support departmentsadministrative services (AS) and information systems (IS)and two operating departments-government consulting (GOVT) and corporate consulting (CORP). For the first quarter of 2017, Manhattan's cost records indicate the following: (Click the icon to view the cost records.) Read the requirements. SUPPORT OPERATING GOVT CORP AS IS Total $ 600,000 $ 2,100,000 $ 8,675,000 $ 12,540,000 $ 23,915,000 Budgeted overhead costs before any interdepartment cost allocations Support work supplied by AS (budgeted head count) Support work supplied by IS (budgeted computer time) 0 20% 52% 28% 100% 10% 0 27% 63% 100% a. 1. Allocate the two support departments' costs to the two operating departments using the following methods: Direct method b. Step-down method (Allocate AS first) Step-down method (Allocate IS first) 2. Compare and explain differences in the support-department costs allocated to each operating department. 3. What approaches might be used to decide the sequence in which to allocate support departments when using the step-down method? c