fech Books, an onine bock retailer, has two operating departments-corporalo sales and contumer sakes-and two support departmonts-human rescurces and informadion systerns. Each sakes dopactinent conducts merchandising and markating operations independently. Toch Books uses number of enployees to allocale human resousces costs and processing time to alocale information bystems costs. The following data are available tor Soptember 2017: (Cinck the icon to view the data.) Road the teguiroments Data table ig operations independently. Tech Books uses number of employees to allocate human res i September 2017: Requirements 1. Allocate the support departments' costs to the operating departments using the direct method. 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. 3. How could you have ranked the support departments differently