Seattle Westem University has provided the following data to be used in its service department cost allocation $2,400,000 Graduate Programs 55,700,000 .000 $1,600,000 loun 10 Undergraduate Programs $26,800, 20.000 70.000 Departmental costs before allocations Student credit hours Seace occupied scare feet 25.01 10,000 e. Required: Using the direct method, allocate the costs of the service departments to the two operating departments. Allocate the Administration cost on the basis of student credit hours and the Facility Services cost on the basis of space occupied. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round Intermediate calculations.) Service Department F act Ad Operating Departments Undergraduate Graduate Programs $ 26,600,000 $ 5.700 000 Total $ 36 500 000 $ 2,400.000 $ 1.600 000 Departmental costs before allocations Allocations Administration costs Facility services