E-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 Now allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. (Round proportions to five decimal places, XXXXX, and your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a "0" for zero balances.) This time, use repeated iterations. (Round proportions to five decimpl places, .XXXXX, and your final answers to the nearest whole dollar. Use parentheses or a minus sign when destreasing departments by allocating costs. Enter a " 0 " for any zero balances. Note that rounding differences may occur in the totals after allocation.) More info Each sales department chnducts merchandising and marketing operations independently. E-books uses number of employees to allocate human resources costs and processing time to allocate information systems costs. The controller of E - books reads a widely used textbook that states that "the reciprocal method is conceptually the most defensible." He seeks your assistance. Direct allocation data Step-down allocation data