Q4. [20% of test] Phoenix Partners provides management consulting services to government and corporate clients. Phoenix 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 6956.000 12.42.600 AS IS GOVT CORP Total Budgeted overhead: $400,000 1,500,000 8,756,000 12,452,000 [before Inter-department allocations] Support by AS (Budgeted head count) ---- 20% 40% 40% 100% Support by IS (Budgeted computer time) 10% 40% 100% Allocate the two support departments' costs to the two operating departments using the step-down method (allocate IS first). Determine the total $ cost to be allocated to GOVT $_ and CORP 50%