Best Books, an online book retailer, has two operating departments corporate sales and consumer sales and two support departments-human resources and information systems. Each sales department conducts merchandising and marketing operations independently. Best 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 2012 (Click the icon to viewthe data.) Requirements 1. Allocate the support departments' costs to the operating departments using the direct method. 2. Allocate the support departments' costs to the operating departments based on the step-down method, Allocated Human Resources first