Service Department Accounting Flushing University has provided the following data to be used in its service department cost allocations: Operating Departments Undergraduate Graduate Programs Programs Service Departments Facility Administration Services Departmental Costs Before Allocations.......$3,000,000 $2,000,000 Student Credit Hours.... Space Occupied (s.f.)... 20,000 5,000 $36,000,000 30,000 80,000 $12,000,000 10,000 15,000 Required: Using the direct method, allocate the costs of the service departments to the two operating departments. Allocate the Administrative cost on the basis of student credit hours and the Facility Services cost on the basis of space occupied