0-books, an online book retailer, has two operating departmentscorporate sales and consumer salesand two support departmentshuman resources and information systems. (Click the icon to view additional information.) The following data are available for September 2017: (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 2. Allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. Before we can allocate the support departments' costs to the two operating departments using the reciprocal method, let's first determine the linear equations for each support department. Then off-line solve for HR and IS (Information Systems), so that you may complete the allocation of the support departments' costs. (Abbreviations used: HR = human resources, IS = information system.) HR= $90,000 0.10000 IS IS= $227,000 0.20000 HR Now allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. (Round proportions to five decimal places, XXXXX, and your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a "0" for zero balances.) Direct allocation data Support Deparments Operating Departments HR Info. Systems Corporate Consumer Total Costs incurred Allocation of HR costs Allocation of Info. Systems costs Costs incurred $ Support Departments Operating Departments HR Info. Systems Corporate Consumer Total 90,000 $ 227,000 $ 993,000 $ 481,000 $ 1,791,000 (90,000) 54,000 36,000 (227,000) 136,200 90,800 Total budgeted costs of operating departments Allocation of HR costs Enter any number in the edit fields and then click Check Answer. Allocation of Info. Systems costs $ 0 $ 0 $ 1,183,200 $ 607,800 $ 1,791,000 Total budgeted costs of operating departments 4 parts CI remaining Data Table Support Departments Human Information Resources Systems Operating Departments Corporate Consumer Sales Sales $ 90,000 $ 227,000 $ 993,000 $ 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 2,160 1,440 Print Done Support Departments Operating Departments HR Info. Systems Corporate Consumer Total Costs incurred $ 90,000 $ 227,000 $ 993,000 $ 481,000 $ 1,791,000 Allocation of HR costs (90,000) 18,000 43,200 28,800 $ 0 245,000 Allocation of Info. Systems costs (245,000) 147,000 98,000 $ 0 $ 1,183,200 $ Total budgeted costs of operating departments 607,800 $ 1,791,000 *Proportions for services provided to other support departments: human resources (HR), 0.20000; information sytems (IS), 0.10000 Print Done