Phoenix Partners provides management consulting services to government and corporate clients. Phoenix has two support departments-administrative services (AS) and information systems (IS)-and two operating departments-government consulting (GOVT) and corporate consulting (CORP). For the first quarter of 2020, Phoenix's cost records indicate the following: (Click the icon to view the cost records.) 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 minus sign when decreasing departments by allocating costs. Enter a "0" for any zero balances.) orm Direct Method Budgeted overhead costs Support Departments Operating Departments AS IS GOVT CORP Total before interdepartment cost allocations $ Allocation of AS costs 600,000 $2,400,000 $ 8,756,000 $ 12,452,000 $24,208,000 (600,000) 320,000 (2,400,000) 800,000 280,000 1,600,000 Allocation of IS costs 10 S Total budgeted overhead of operating departments 0 $ 9,876,000 $ 14,332,000 $24,208,000 Requirement 1b. Allocate the two support departments' costs to the two operating departments using the step-down method (Allocate AS first). (Do not round