I - books, an online book retailer, has two operating departmentscorporate sales and consumer salesand two support departments-human resources and information systems. Each sales department conducts merchandising and marketing operations independently. I - 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 2020:1 ( Click the icon to view the data.) Read the requirements 2. Requirement 1. Allocate the support departments' costs to the operating departments using the direct method. ( Do not round intermedian calculations. Only round the amount you input in the input field to the nearest dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a " 0 " for any zero balances. Abbreviations used: HR= Human resources; Info. = Information.) Requirement 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. First, rank, from highest to lowest, the support departments based on the percentage of their services provided to other support departments. ( Round percentages to five decimal places.) % % Next, use this ranking to allocate the support departments' costs to the operating departments based on the step-down method. ( Do not round intermediary calculations and round your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a "0" for any zero balances.) Requirement 3 . How could you have ranked the support departments differently? You can rank I - books' support departments using an alternative approachranking based on the (5) Using the step-down method, this approach would result in the following sequence: Step 1: Step 2: 1: Data Table 2: 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? (1) (2) Human (3) ResourcesHuman ResourcesAllocation of HR costs SystemsInformation SystemsAllocation of Info. System costs (4) (5) dollar amount of services rendered to othe Allocation of HR costs number of books sold. Allocation of Info. System costs percentage of op (6) Allocate Consumer costs Allocate Corporate costs Allocate HR costs (7) Allocate Consumer costs Allocate Corporate costs Allocate HR costs Allocate Info. Systems costs Allocate Info. Systems costs