E-books, an online book retailer, has two operating divisions-corporate sales and consumer sales-and two support divisions--human resources and information systems. Each sales division 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 2018 EE(Click the icon to view the data.) Required Requirement 1. Allocate the support divisions' costs to the operating divisions using the direct method. (Remember to round to seven decimals when calculating your percentages. Round your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing divisions by allocating costs. Complete all answer boxes. For amounts with a $0 balance, make sure to enter "0" in the appropriate field.) Support Divisions Operating Divisions X Data Human Information Systems Corporate Sales Consumer Sales Total Resources 77000 237000 994000 483000 1793000 Costs incurred (77000) Allocation of human resources costs Support Divisions Operating Divisions Corporate Consumer Sales Human Resources Information Allocation of information systems costs Systems Sales Total budgeted costs of operating divisions Budgeted costs incurred before any 994,000 $ 483,000 interdivision cost allocations $ 77,000 $ 237,000 $ Support work supplied by human resources division Budgeted number of employees 25 42 18 Support work supplied by information systems division 1,900 Budgeted processing time (in minutes) 350 2,250 Print Done