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FENICIA Partners provides management consulting services to government and corporate clients. FENICIA has two support departments-administrative services (AS) and information systems (IS) -and two operating departmentsgovernment consulting (GOVT) and corporate consulting (CORP). For the first quarter of 2018 , FENICIA's cost records indicate the following: Instructions: 1) Using excel allocate the two support departments' costs to the two operating departments using the following methods: a. Direct method. b. Step-down method (allocate AS first) c. Reciprocal method (repeated iterations or use equations). 2) After allocating the interdepartmental cost, using the Step down method, Corporation consulting department allocates the overhead costs based on direct labor hours. Total budgeted labor hours are expected to be 100,000 hours in the first quarter of 2018 Job order \#100 used 20 labor hours at $200/ hour. Calculate total cost and price of this job, if the company charges 20% mark up on total cost