Exercise 4b-1 direct method [lo4-10] seattle western university has provided the following data to be used in its service department cost allocations: service departments operating departments administration facility services undergraduate programs graduate programs departmental costs before allocations $ 2,400,000 $ 1,600,000 $ 26,800,000 $ 5,700,000 student credit-hours 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 departments. allocate the costs of administration on the basis of student credit-hours and facility services costs on the basis of space occupied. ( enter allocations from a department as negative and allocations to a department as positive. the line should add across to zero. do not round intermediate calculations.)