24. Consider the information below. Support Departments Budgeted costs incurred before any interdependent cost allocations Support work supplied by HR (Number of employees) Support work supplied by IS (Budgeted processing hours) Operating (Producing) Departments Human Resources (HR) Information Corporate Consumer Systems (IS) $80,000 $320,000 Sales $900,000 Sales $480,000 N/A 30 60 70 400 N/A 2,000 1,800 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):