Easy Erasers is a local stationery supplies company with three main types of operations: corporate sales, consumer sales and online sales. In addition, they have two support departments-human resources and information systems. Merchandising and marketing operations are performed independently for each operation. Easy Erasers uses number of employees to allocate human resources costs and processing time to allocate information systems costs. The following data are available for September 2018: Page 6 Required: 1. Allocate the support departments' costs to the operating departments using the direct method. 2. Rank the support departments based on the percentage of their services provided to other support departments. Use this ranking to allocate the support departments' costs to the operating departments based on the step-down method. (12 marks) 3. In the case presented in this exercise, which method (direct or step-down) would you recommend? Why? 4. There is a third method - the reciprocal method, briefly describe its key features. (2 marks)