O-books, an online book retailer, has two operating departments-corporate sales and consumer sales-and two support departments-human resources and information systems. i (Click the icon to view additional information.) The following data are available for September 2017: (Click the icon to view the data.) (Click the icon to view the direct allocation data.) (Click the icon to view the step-down allocation data.) Read the requirements. Requirement 1. Describe the key features of the reciprocal method. The reciprocal allocation method explicitly includes the mutual services provided cost allocations. . Interdepartmental relationships fully incorporated into the support department