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