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 2017 : Data table departments by allocating costs. Enter a "0" for any zero balances. Abbreviations used: HR = Human resources; Info. = Information.) \begin{tabular}{l} Support Departments Operating Departments \\ \hline Costs incurred \\ Allocation of HR costs \\ Allocation of Info. System costs \\ Total budgeted costs of operating departments \end{tabular} Requirement 2. Rank the support departments based on the percentage of their services provided to other support departments. Use this ranking to allocate the support departments' costs to the operating departments based on the step-down method. First, rank, from highest to lowest, the support departments based on the percentage of their services provided to other support departments. (Round percentages to five decimal places.)