O $-$ books, an online book retailer, has two operating departments corporate sales and consumer sales$-$and two support departments$-$ human resources and information systems. Each sales department conducts merchandising and marketing operations independently. O $-$ 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 $2020$::: $($Click the icon to view the data.$)$Read the requirements.Requirement $1.$ Allocate the support departments' costs to the operating departments using the direct method. $($Do not round intermediary calculations. Only round the amount you input in the input field to the nearest dollar. Use parentheses or a minus sign when decreasing departmentsby allocating costs. Enter a $"$O$"$ for any zero balances. Abbreviations used: HR $=$ Human resources; Info. $=$ Information.$)$Costs incurredAllocation of HR costsAllocation of Info. System costs$$Support DepartmentsHR$60\mathrm{.}000$ SOperating DepartmentsInfo. Systems Corporate ConsumerTotal$280,000$ S$970,000$ S$470\mathrm{.}000$ $ $1\mathrm{.}780\mathrm{.}000(60\mathrm{.}000)$Total budgeted costs of operating departmentsesCalculatorClear allCheck answer$198.$$$4888$FARF$\%56$MacBook$\backslash$table$[[,$A$,$B$,$C$,$D$,$E$],[1,$a$,\backslash$table$[[$SUPPORT$],[$DEPARTMENTS$]],\backslash$table$[[$OPERATING$],[$DEPARTMENTS$]]],[2,$:$.,\backslash$table$[[\backslash$table$[[$Human$],[$Resources$]]]],\backslash$table$[[$Information$],[$Systems$]],\backslash$table$[[$Corporate$],[$Sales$]],\backslash$table$[[\backslash$table$[[$Consumer$],[$Sales$]]]]],[3,\backslash$table$[[$Budgeted costs incurred before any$],[$interdepartment cost allocations$]],60,000,280,000,970,000,$$$470,000$