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= 1S= 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 reciprocal method. (Round decimal calculations to three decimal places,.XXX, and your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a "0" for any zero balances.) \begin{tabular}{|l|l|r|r|r|r|r|r|} \hline & & \multicolumn{1}{|c|}{ A } & B & C & \multicolumn{1}{c|}{ D } & \multicolumn{1}{c|}{ E } & \multicolumn{1}{c|}{ F } \\ \hline 1 & & \multicolumn{2}{|c|}{ SUPPORT } & \multicolumn{2}{c|}{ OPERATING } & \\ \hline 2 & & \multicolumn{2}{|c|}{ AS } & \multicolumn{1}{c|}{ IS } & GOVT & \multicolumn{1}{c|}{ CORP } & \multicolumn{1}{c|}{ Total } \\ \hline 3 & Budgetedoverheadcostsbeforeanyinterdepartmentcostallocations & $ & 600,000 & $6,000,000 & $8,825,000 & $12,550,000 & $27,975,000 \\ \hline \end{tabular} Direct method Step-down method (AS first) Step-down method (IS first) Reference Requirements 1. Allocate the two support departments' costs to the two operating departments using the reciprocal method. Use (a) linear equation and (b) repeated iterations. 2. Compare and explain differences in requirement 1 with those of the direct method and the step down method. Which method do you prefer? Why