Direct allocation data step-down allocation data -Proportions for services provided to other support departments: human resources (HR), 0.20000, information sytems (IS), 0.10000 . Requirements 1. Describe the key features of the reciprocal method. 2. Allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. Use (a) linear equations and (b) repeated iterations. 3. In the case presented in this exercise, which method (direct, step-down, or reciprocal) would you recommend? Why? 1-books, an online book retailer, has two operating departments - corporate sales and consumer sales and two support departments - human resources and information systems. (Click the icon to view additional information.) The following data are available for September 2020: (Click the icon to view the data.) (Click the icon to view the direct allocation data.) (Click the icon to view the step-down Requirement 1. Describe the key features of the reciprocal method. The recinrocal allocation method explicitly includes the mutual services provided Interdepartmental relationships fully incorporated into the support department cost allocations. More info Each sales department conducts merchandising and marketing operations independently. 1-books uses number of employees to allocate human resources costs and processing time to allocate information systems costs. The controller of 1 - books reads a widely used textbook that states that "the reciprocal method is conceptually the most defensible." He seeks your assistance