Seattle Western University has provided the following data to be used in its service department cost allocations: Service Departments Operating Departments Undergraduate Graduate Administration Departmental costs before allocations Student credit-hours Space occupied-square feet $ 2,400,000 25,000 Facility Services $ 1,600,000 Programs 10,000 $ 26,800,000 20,000 70,000 Programs $ 5,700,000 5,000 30,000 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 Departments Administration Facility Services Operating Departments Undergraduate Programs Graduate Programs Total Departmental costs before allocations Allocations: $ 2,400,000 $ 1,600,000 $ 26,800,000 $ 5,700,000 $ 36,500,000 Administration costs Facility services costs Total costs after allocations