Service 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 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 Operating Departments Administration Facility Undergraduate Graduate Total Services Programs Programs Departmental costs before $2,400,000 $1,600,000 $26,800,000 $5,700,000 $36,500,000 allocations Allocations: Administration costs Facility services costs Total costs after allocations 144 words EX Focus W X NQJ E