| - books, an online book retailer, has two operating departmentscorporate sales and consumer salesand two support departmentshuman resources and information systems. Each sales department conducts merchandising and marketing operations independently. I-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: (Click the icon to view the data.) Read the requirements. Requirement 1. Allocate the support departments' costs to the operating departments using the direct method. (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a "0" for any zero balances. Abbreviations used: HR = Human resources; Info = Information.) Support Departments HR Info. Systems Operating Departments Corporate Consumer Total Data Table Costs incurred Allocation of HR costs Allocation of Info. System costs Support Departments Human Information Resources Systems Operating Departments Corporate Consumer Sales Sales Total budgeted costs of operating departments $ 60,000 $ 260,000 $ 910,000 $ 460,000 Budgeted costs incurred before any interdepartment cost allocations Support work supplied by human resources department 20 48 32 Budgeted number of employees Support work supplied by information systems department Budgeted processing time (in minutes) 360 2,000 1,640 Enter any number in the edit fields and then click Check Answer. Print Done parts Clear A