$($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.$)$ Data Required Requirement $1.$ Describe the key features of the reciprocal method. Requirement $2.$ Allocate the support divisions' costs $($human resources and information systems$)$ to the two operating divisions using the reciprocal method. nearest whole dollar. Enter the proportions to five decimal places.$)$ For amounts with a $$0$ balance, make sure to enter $"0"$ in the appropriate field.$)$ Direct allocation data Step$-$down allocation dataData Table:

Direct allocation data

Step$-$down allocation data

The two equations are:

HR$=72,700+0\mathrm{.}08333($IS$)$

IS$=234,400+0\mathrm{.}23077($HR$)$