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 2017?, Phoenix's cost records indicate the ?following:

SUPPORT AS IS Budgeted overhead costs before any interdepartment cost allocations $ Support work supplied by AS (budgeted head count) 0 Support work supplied by IS (budgeted computer time) OPERATING GOVT CORP Total 600,000 $2,400,000 $ 8,756,000 $ 12,452,000 $ 24,208,000 25% 40% 35% 100% 10% 0 30% 60% 100%