O $-$ books, an online book retailer, has two operating departments$-$ corporate sales and consumer sales and two support departments$-$ human tesources 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 $2020$:Support department PercentageHuman Resources $20\mathrm{.}00000\%$Information Systems. $7\mathrm{.}00000\%$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 $"$O$"$ for any zero balances.$)$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 $"$O$\text{'}$ for any zero balances.$)$

Support Departments$-$Operating Departments

HR$,$ Into. Systems, Corporate, consumer, Total

Costs incurred

Allocation of HR cost

Allocation of info systems costs

$\backslash$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$ Total budgeted costs of operating departments