0-books, an online book retailer, has two operating departmentscorporate sales and consumer sales and two support departmentshuman resources and information systems. (Click the icon to view additional information.) The following data are available for September 2017: B (Click the icon to view the data.) (Click the icon to view the direct allocation data.) (Click the icon to view the step-down allocation data.) Read the requirements. Requirement 1. Describe the key features of the reciprocal method. The reciprocal allocation method explicitly includes the mutual services provided Interdepartmental relationships fully incorporated into the support department cost allocations. 1 Data table Support Departments Human Information Resources Systems Operating Departments Corporate Consumer Sales Sales 80,000 $ 229,000 $ 991,000 $ 481,000 Budgeted costs incurred before any interdepartment cost allocations Support work supplied by human resources department Budgeted number of employees Support work supplied by information systems department Budgeted processing time (in minutes) 20 48 32 400 2,520 1,080 Print Done - Direct allocation data Costs incurred $ Support Departments Operating Departments HR Info. Systems Corporate Consumer Total 80,000 $ 229,000 $ 991,000 $ 481,000 $ 1,781,000 (80,000) 48,000 32,000 (229,000) 160,300 68,700 Allocation of HR costs Allocation of Info. Systems costs $ 0 $ 0 $ 1,199,300 $ Total budgeted costs of operating departments 581,700 $ 1,781,000 Print Done x 1 Requirements 1. Describe the key features of the reciprocal method. 2. Allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. Use (a) linear equations and (b) repeated iterations. 3. In the case presented in this exercise, which method (direct, step-down, or reciprocal) would you recommend? Why? Print Done