PART B Omega Services provides consultancy services to clients from the public and private sectors. Omega has two support departments - Corporate Services (COS) and Information Technology Services (ITS) - and two operating departments - Public Sector Consulting (PUB) and Private Sector Consulting (PRI). For the first quarter of 2021, Omega's cost record indicates the following: Support Operating Total COS ITS PUB PRI $800,000 $1,200,000 $9,646,000 $8,328,000 $19,974.000 30% 40% 30% 100% Budgeted overhead costs before any inter-departmental cost allocations Support work cost supplied by COS (budgeted headcount) Support work cost supplied by ITS (budgeted computer time) 20% 55% 25% 100% Required: Allocate the two support departments' costs to the two operating departments using the following methods: (a) Direct method (6) Step-down method (allocate COS first) Step down method (allocate ITS first)