Seattle Partners provides management consulting services to government and corporate clients. Seattle 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, Seattle's cost records indicate the following: E (Click the icon to view the cost records.) Read the requirements. Requirement 1a. Allocate the two support departments' costs to the two operating departments using the direct method. (Do not round intermediary calculations and round 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.) Support Departments AS IS Operating Departments GOVT CORP Direct Method Total Budgeted overhead costs before interdepartment cost allocations Allocation of AS costs Allocation of IS costs Total budgeted overhead of operating departments SUPPORT ASIS OPERATING GOVT CORP Total $ 390,000 $ 1,200,000 $8,725,000 $ 12,470,000 $ 22,785,000 Budgeted overhead costs before any interdepartment cost allocations Support work supplied by AS (budgeted head count) Support work supplied by IS (budgeted computer time) 25% 45% 30% 100% 10% - 27% 63% 100%