I-books, an online book retailer, has two operating departments-corperate sales and consumer sales-and two support departments- uman rescurces and information systems. The fellowing data are avalable for September 2017 Cick the icon to the data.) (Click the icon to view additional information click the icon 10 view the direct allocation data Click the icon to view the step-down alocation data,) Read the requirements Requirement 1. Describe the key features of the reciprocal method The reciprocal alccation method explicitly includes the mubusl services provided among al support departments are fully incorporated into the support department cost alocations Requirement 2. Alocate the support departments costsuman resources and infomation systems) to the two operating departments using the reciprocal method Before we can alocate the support departments' costs to the wo operating departments using the reciprocal method, let's first detemine the near equations for each support department Then 0ff.ine solve tor H and is (Information Systems). SO that you may complete the allocation of the support departments cost8 Abbreviations used: HR human resouroes; IS information system.) HR: 0,0000.10000 IS IS $227,000 0.20000 H Now allocate the support departments' costs (human resources and information systems) to the two opersating departments using the reciprocal method. (Round propertions to five decimal places xxxxx, and your Tnal answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by alocating costs Enter a for zero balances) HR Info. Systems Corporate ConsumerTotal S 90,000 227,000996,000 $ 482.000 $ 1,795,000 Costs incourred Alocation of HR costs Allocation of Info Systems costs Total budgeted coats of operating departments This time, use repeated iterations (Round your final answers to the nearest whole dolar. Use parentheses or a minus sign when decreasing departments by (115000) 25,000 50,600 67.500 0 1.204100 590900 1,795000 alocating costs. Enter a " for any zero balances) Reciprocal Method Budgeted overhead costs HR Info. Systems Corporate Consumer Totel before interdepartment cost aliocations First allocation of HR costs First alocation of Info. Systems costs Second allocation of HR costs Second allocation of Info. Systems costs