24. Consider the information below. Budgeted costs incurred before any interdependent cost allocations Support work supplied by HR (Number of employees). Support work supplied by IS (Budgeted processing hours) Support Departments Human Anformation: Resources (HR) Systems (IS) $80,000 $320,000 Operating (Producing) Departments Corporate Consumer Sales $900,000 Sales $480,000 N/A 60 70 400 N/A 2,000 1,800 30 The amount of Human Resources support cost allocated to Information Systems using a step-down method beginning with the allocation from Human Resources to other departments is (do not round any intermediary calculations): a. $320,000 b. $15,000 c. $400,000 d. $30,500