Best Books, an online book retailer, has two operating departmentscorporate sales and consumer salesand two support departmentshuman resources and information systems. (Click the icon to view additional information.) The following data are available for September 2020: (Click the icon to view the data.) (Click the icon to view the direct allocation data.) ' (Click the icon to view the step-down allocation data.) Read the Requirement 1. Describe the key features of the reciprocal method. The reciprocal allocation method explicitly includes the mutual services provided among all support departments Interdepartmental relationships fully incorporated into the support department cost allocations. Requirement 2. Allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. costs. (Abbreviations used: HR= human resources; IS = information system.) HR= Step-down allocation data Requirement The reciprocal Requirement 2 Before we can costs. (Abbrevi HR= IS= Now allocate th departments by Costs incurred Allocation of HR costs Requirements Allocation of Info. Systems costs Total budgeted costs of operating departments 1. Describe the key features of the reciprocal method. 2. Allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. Use (a) linear equations and (b) repeated iterations. 3. In the case presented in this exercise, which method (direct, step-down, or reciprocal) would you recommend? Why