E-books, an online book retailer, has two operating departments--corporate sales and consumer sales-and two support departments-human resources and information systems. Each sales department conducts 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 following data are available for September 2017 (Click the icon to view the data.) Read the requirements en Data table Budgeted costs incurred before any interdepartment cost allocations Support work supplied by human resources department Budgeted number of employees Support work supplied by information systems department Support Departments Operating Departments Human Resources Information Systems Corporate Consumer Sales Sales $ 72,700 $ 234,400 $ 998,270 $489,860 Budgeted processing time (in minutes) 320 21 42 28 1,920 1,600 Requirement 1. Allocate the support departments' costs to the operating departments using the direct method. (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a "0" for any zero balances Abbreviations used HR Human resources; Info. Information.) Costs incurred Allocation of HR costs Allocation of Info Systom costs Total budgeted costs of operating departments Support Departments Operating Departments HR Info. Systems Corporate Consumer Total Requirement 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. First, rank, from highest to lowest, the support departments based on the percentage of their services provided to other support departments. (Round percentages to five decimal places) Support department Percentage Neod, use this ranking to allocate the support departments' costs to the operating departments based on the step-down method. (Do not round intermediary calculations and round your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a "0" for any zero balances.) Costs incurred Support Departments HR Info. Systems Operating Departments Corporate Consumer Total Total budgeted costs of operating departments Requirement 3. How could you have ranked the support departments differently? You can rank E-books' support departments using an alternative approach-ranking based on the Using the stop-down method, this approach would result in the following sequence Step 1: Step 2