Consider this information: Support Departments | Operating Departments Human Resources Information Systems Corporate Sales Consumer Sales Budgeted costs incurred before any interdependent cost allocations $80,000 $320,000 $900,000 $480,000 Support work supplied by human resources department (number of full-time equivalent employees) 30 60 70 Support work supplied by information systems department. Budgeted processing time (hours) 400 2,000 1,800 The ranking of support departments based on percentage of their services provided to other support departments would result in: A) support costs should be allocated to consumer sales as it would be ranked number 1 because the full-time equivalent employees dedicated to that function is the largest percentage B) support work supplied by IS is ranked at number 1 at 10% C) support work supplied by human resources dept. is ranked number 1 at 20% D) support costs should be allocated to consumer sales as it would be ranked number 1 because the information system hours dedicated to that function is the largest percentage.