20 Marks Question 5 ales-and two support divisions - Human Resources and Information Systems dently. E- E-Books, an online oS an online book retailer, has two operating divisions Corporate Sales and Consumer Sales - an Each sales division conducts merchandising and marketing operations indepen 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 2014: Operating Costs before Allocations Human Resources Information Services $72,700 9% 320 $234,400 $998,270 42% 1,920 $489,860 28% 1,600 21% 280 (in minutes)