E-books, an online book retailer, has two operating divisionscorporate sales and consumer salesand two support divisionshuman 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. Required - X Data metl fopria hole dollar. Use parentheses or a minus sign when decreasing divisions by allocating costs. ng D 1. Allocate the support divisions' costs to the operating divisions using the direct method. Rank the support divisions based on the percentage of their services provided to other support divisions. Use this ranking to allocate the support divisions' costs to the operating divisions based on the step-down method. 3. How could you have ranked the support divisions differently? Support Divisions Human Information Resources Systems Operating Divisions Corporate Consumer Sales Sales $ 77,000 $ 238.000 $ 999,000 $ 487.000 Print Done Budgeted costs incurred before any interdivision cost allocations Support work supplied by human resources division Budgeted number of employees Support work supplied by information systems division Budgeted processing time in minutes) Total budgeted costs of operating divisions 25 56 24 390 1,990 1,600 Print Done