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.) Read the requirements. The two support departments' costs have been allocated to the two operating departments us the direct method and the step-down method (AS department first) and the step-down method department first). The results of the allocations are as follows: Click the joon to view the direct method) (Click the icon to view the stop-down method (AS first Click the sto stew the step-down method 15 first)) (Click the icon to view a summary of the three methods) Requirement 1a. Allocate the two support departments' costs to the two operating departments using the reciprocal method First, determine the linear equations for each support department. AS $300,000 $3.000.000+ 0.10 18 0.25 AS Now allocate the support departments' costs (AS and is department costs that you determined in the prior step to the two operating departments using the reciproc method Round decimal In the nearest whole dollar Use parentheses or a minus sign when deoning departments try allocating costs. Enter a or any a bar