EXERCISE 6-4 Direct Method [LO3) Seattle Western University has provided the following data to be used in its service department cost allocations: Service Departments Operating Departments Facility Services Undergraduate Programs Graduate Administration Programs Departmental costs before allocations Student credit-hours. $2,400,000 $1,600,000 $26,800,000 $5,700,000 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 depart ments. Allocate the costs of Administration on the basis of student credit-hours and Facility Ser vices costs on the basis of space occupied