Seattle Western University has provided the following data to be used in its service department cost allocations: Service Departments Operating Departments Facility Undergraduate Graduate Administration Services Programs Programs Departmental costs before allocations $2,400,000 $1,600,000 $26,800,000 $5,700,000 Student credit-hours 20,000 5,000 Space occupied square feet 25,000 10,000 70,000 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 occupled. (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 Facility Administration Services $ 2,400,000 $ 1.000.000 Operating Departments Undergraduato Graduate Total Programs Programs $ 26,800,000 $5,700,000 $ 36,500,000 Departmental costs before allocations Allocations Administration costs Facility services costs Total costs for allocations