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Tech 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. Tech 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. (Click the icon to view the data.) Required UUUU WWW $ 239,000 $ 73,000 $ (73,000) 999,000 $ 482,000 $ 1.793,000 43,800 29,200 Costs incurred Allocation of human resources costs Allocation of information systems costs Total budgeted costs of operating divisions (239,000) 129,314 109.686 $ 0 $ 0 $ 1,172,114 $ 620,886 $ 1.793,000 Requirement 2. 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. (Round percentages to seven decimal places.) Support division Percentage % Qu % Choose from any list or enter any number in the input fields and then click Check Answer. Support Divisions Human Information Resources Systems Operating Divisions Corporate Consumer Sales Sales $ 73,000 $ 239,000 $ 999,000 $ 482,000 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) 21 48 32 340 2,240 1,900