Indigo Computer Concepts has three operational units and two support units. Information on the departments is as follows Support Departments Facilities Information Systems Operating Unit Consulting Software Training Costs $24,000 78,000 95,000 67,000 110,000 Hours Used 400 700 350 3,500 Sq Feet 100,000 200,000 400,000 600,000 Dean Moore, in the accounting department, has been asked to determine the total cost of each operating unit. The information systems department allocates costs based on the hours used. At the same time, facilities allocate costs based on the square footage. The company currently uses the reciprocal method to allocate support department costs. (Do not round the intermediate calculations. Round answers to 0 decimal places, e.g. 5,275.)