Best Books, an online book retailer, has two operating departmentscorporate sales and consumer sales_-and two support departmentshuman resources and information systems. (:) The following data are available for September 2020: (Click the icon to view the data.) Requirement 1. Describ The reciprocal allocation Requirement 2. Allocat Before we can allocate costs. (Abbreviations us HR= Dires- 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.) Best Books, an online book retailer, has two operating departmentscorporate sales and consumer sales_-and two support departmentshuman resources and information systems. (:) The following data are available for September 2020: (Click the icon to view the data.) Requirement 1. Describ The reciprocal allocation Requirement 2. Allocat Before we can allocate costs. (Abbreviations us HR= Dires- 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.)