E-books, an online book retailer, has two operating departments-corporate sales and consumer sales-and two support departments-human resources and information conducts merchandising and marketing opti of E-books reads a widely used textbool (Click the icon to view the data.) (Click the icon to view the direct alloc Requirements 1. Describe the key features of the recip 2. Allocate the support departments' co 3. In the case presented in this exercise Requirement 1. Describe the key feature The reciprocal allocation method explicitly cost allocations. 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 Budgeted processing time (in minutes) Support Departments Operating Departments Human Resources Information Systems Corporate Consumer Sales Sales $ 72,700 $ 234,400 $ 998.270 $ 489,860 320 21 42 28 1,920 1,600 -