Q5. (30% of test) 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-govemment consulting (GOVT) and corporate consulting (CORP). For the first quarter of 2013, Phoenix's cost records indicate the following AS S600,000 Total 12,452,000 24,208,000 CORP GOVT 2.400,000 8,756,000 Budgeted overhead: Inter-department allocations] 35% 60% 100% 100% Support by AS (Budgeted head count) Support by IS (Budgeted head count) 25% 40% 30% 10% Allocate the two support departments' costs to the two operating departments using the following method b. Allocate the two support departments' costs to the two operating departments using the reciprocal method. Use cither (a) linear equations OR (b) repeated iterations, BUT NOT BOTH