16-21 Direct and step-down allocation. E-books, an online book retailer, has two operating departments- corporate sales and consumer sales and two support departments-human resources and information sys- number of employees to allocate human resources costs and processing time to allocate information systems tems. Each sales department conducts merchandising and marketing operations independently. E-books uses The following data are available for September 2020: costs. Home View E F OPERATING DEPARTMENTS Corporate Consumer Sales Sales 1 Insert Page Layout Formulas Data Review A B D SUPPORT DEPARTMENTS Human Information 2. Resources Systems 3 Budgeted costs incurred before any 4 interdepartment cost allocations $72,700 $234,400 Support work supplied by human 5 resources department 6 Budgeted number of employees 21 Support work supplied by information 7 systems department 8 Budgeted processing time in minutes) 320 $998,270 $489,860 42 28 1,920 1,600 1. Allocate the support departments' costs to the operating departments using the direct method. 2. Rank the support departments based on the percentage of their services provided to other support departments. Use this ranking to allocate the support departments' costs to the operating departments based on the step-down method. 3. How could you have ranked the support departments differently