16-19. SUPPORT-DEPARTMENT COST ALLOCATION; DIRECT AND STEP-DOWN METHODS. Phoenix Partners provides management consulting services to government and corporate clients. Phoenix has two support departments - administrative services (AS) and information systems (IS) - and two operating departments -government consulting (GOVT) and corporate consulting (CORP). For the first quarter of 2020, Phoenix's cost records indicate the following: Required 1. Allocate the two support departments' costs to the two operating departments using the following methods: 16-19. SUPPORT-DEPARTMENT COST ALLOCATION; DIRECT AND STEP-DOWN METHODS. Phoenix Partners provides management consulting services to government and corporate clients. Phoenix has two support departments - administrative services (AS) and information systems (IS) - and two operating departments -government consulting (GOVT) and corporate consulting (CORP). For the first quarter of 2020, Phoenix's cost records indicate the following: Required 1. Allocate the two support departments' costs to the two operating departments using the following methods