E - books, an online book retailer, has two operating departments-corporate sales and consumer sales-and two support depa Requirement 1. Describe the key features of the reciprocal method. The reciprocal allocation method explicitly includes the mutual services provided among all support departments Requirement 2. Allocate the support departments' costs (human resources and information systems) to the two operating departt Before we can allocate the support departments' costs to the two operating departments using the reciprocal method, let's first de 1. Describe the key features of the reciprocal method. human resources; IS = information system.) 2. Allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciproca HR= 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? Direct allocation o Costs incurred Allocation of HR costs Allocation of Info. Systems costs Total budgeted costs of operating departments Step-down allocation data