I-books, an online book retaler, has two operating departments-corporateThe folowing dats are available for September 2017: sales and consumer sales and information systems and two support departments human resources Click the icon to view the data (Click the icon to wew the direct allocation data) (Click the icon to view the step-down allocation data) (Click the icon to view additional infomation) Read the tecuirements Requirement 1. Describe the key features of the reciprocal method The reciprocal allocation method explicitly includes the mutual services provided among all suppert departments are fuly incorporated into the support depertment cost allocations. Requirement 2. Allocate the support departments'costs (human resources and information systems) to the two operating departments using the reciprocal method Before we can allocate the support departments costs to the two operating departments using the reciprocal method, lets first determine the linear equations for each support department. Then off-Hine solve for HR and IS Information Systems),so that you may complete the allocation of the support departments costs. (Abbreviations used HR human resources IS-infomation system) HR-$900010000 15 IS$227000 20000 HR Now alocate the support departments costs (man resources and information systems) to the two operating departments using the reciprocal method. Round proportions to five decimal places,XXxXX and your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs.Enter a "0 for zero balances.) Support Deparments Operating Departments Info. Systems Corpoeate Consumer Totel Costs incurred Allocation of HR costs Allocation of Info. Systems costs Total budgeted costs of operating departments