1-books, an online book retailer, has two operating divisions-corporate sales and consumer sales-and two support divisions-human resources and information systems. Each sales division conducts merchandising and marketing operations independently. I-books uses number of employees to allocate human resources costs and processing time to allocate information systems costs. The following data are available for September. (Click the icon to view the data.) Required Requirement 1. Allocate the support divisions' costs to the operating divisions using the direct method. (Remember to round to seven decimals when calculating your percentages. Round your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing divisions by allocating costs. Complete all answer boxes. For amounts with a $0 balance, make sure to enter "0" in the appropriate field.) Operating Divisions Required 1. Allocate the support divisions' costs to the operating divisions using the direct method. 2. Rank the support divisions based on the percentage of their services provided to other support divisions. Use this ranking to allocate the support divisions' costs to the operating divisions based on the step-down method. 3. How could you have ranked the support divisions differently