Best Books, an online book retailer, has two operating divisionscorporate sales and consumer salesand two support divisionshuman resources and information systems. Each sales division conducts merchandising and marketing operations independently. Best Books uses a number of employees to allocate human resources costs and processing time to allocate information systems costs. The controller of Best Books reads a widely used textbook that states "the reciprocal method is conceptually the most defensible." He seeks your assistance. The following data are available for September 2018.

Calculate the 4 missing squares

i Data Support Divisions Human Information Resources Systems Operating Divisions Corporate Consumer Sales Sales Budgeted costs incurred before any interdivision cost allocations Support work supplied by human $ 84,000 $ 236,000 $ 991,000 $ 488,000 resources division 21 41 27 Budgeted number of employees Support work supplied by information systems division Budgeted processing time (in minutes) 320 - 1,920 1,600 Print Done X Direct allocation data Support Divisions Operating Divisions Costs incurred HR Info. Systems Corporate Consumer Total 84,000 $ 236,000 $ 991,000 $ 488,000 $ 1,799,000 (84,000) 50,647 33,353 (236,000) 128,727 107,273 Allocation of HR costs Allocation of info. systems costs 0 $ 0 $ 1,170,374 $ 628,626 $ 1,799,000 Total budgeted costs of operating divisions Print Done i Step-down allocation data Support Divisions Operating Divisions HR Info. Systems Corporate Consumer Total 488,000 $ 1,799,000 25,483 Costs incurred 84,000 $ 236,000 $ 991,000 $ Allocation of HR costs (84,000) 19,821 38,696 $ 0 255,821 Allocation of info. systems costs (255,821) 139,539 $ Total budgeted costs of operating divisions 0 $ 1,169,235 $ * Proportions for services provided to other support divisions: HR, 0.23596; IS, 0.08333. 116,282 629,765 $ 1,799,000 Print Done Requirement 1. Describe the key features of the reciprocal method. fully incorporated into the support department cost The reciprocal allocation method explicitly includes the mutual services provided among all support departments. Interdepartmental relationships are allocations. Requirement 2. Allocate the support divisions' costs (human resources and information systems) to the two operating divisions using the reciprocal method. Before we can allocate the support divisions' costs to the two operating divisions using the reciprocal method, first determine the linear equations for each support division. Then, solve for HR (human resources) first and then IS (information systems), so that you may complete the allocation of the support divisions' costs. (Round the dollar amounts to the nearest whole dollar. Enter the proportions to five decimal places.) + 0.08333 IS HR= $ 84,000 IS= $ 236,000 + 0.23596 HR Now allocate the support divisions' costs (human resources and information systems) to the two operating divisions using the reciprocal method. (Round percentages to three decimal places, X.XXX%, and your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing divisions by allocating costs. Complete all answer boxes. For amounts with a $0 balance, make sure to enter "0" in the appropriate field.) Support Divisions Operating Divisions Total Support Divisions Operating Divisions Human Information Resources Systems Corporate Consumer 84,000 $ 236,000 $ 991,000 $ 488,000 (105,745) 24,952 21,745 (260,952) Costs incurred 1,799,000 Allocation of human resources costs Allocation of information systems costs 0 $ 0 $ 1,170,190 $ 628,810 $ 1,799,000 Total budgeted costs of operating divisions