$15-19$ Support$-$department cost allocation; direct and step$-$down methods. Phoenix Partners provides management consulting services to government and corporate clients. Phoenix has two support

CHAPTER $15$ ALLOCATION OF SUPPORT$-$DEPARTMENT COSTS, COMMON COSTS, AND REVENUES

departments$-$administrative services $($AS$)$ and information systems $($IS$)$and two operating departmentsgovernment consulting $($GOVT$)$ and corporate consulting $($CORP$).$ For the first quarter of $2013,$ Phoenix's cost records indicate the following:

$\backslash$table$[[,$Home,Insert,Page Layout,Formul,Data,Review,,$],[,$A$,$B$,$C$,$D$,$E$,$F$,$G$],[1,,,,$SUPPORT,,OPERATING,$],[2,,,,$AS$,$IS$,,$GOVT,CORP,Total$],[3,$Budgeted overhead costs before any,,,,,,$],[4,$interdepartment cost allocations,$$600,000,$$$2,400,000,,$$$8,756,000,$$$12,452,000,$$$24,208,000$