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