O-books, an online book retailer, has two operating departments-corporate sales and consumer sales-and two support departments-human resourc. and information systems. Each sales department conducts merchandising and marketing operations independently. O-books uses number of employees 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. Alocate 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 parenthoses or a minus sign when decreasing departments by allocating costs. Enter a " O for any zero balances. Abbreviations used: HR = Human resources; Info: = Information.) Data table port departments - human resources books uses number of empioyees to ble for September 2020 . Requirements 1. Alocate the support departments' cose to the operating departments using the direct method 2. Rank the support departments based on the percentage of their services peovided to other support departments. Use this rarking to allocate the support departments' costs to the operating departments based on the step-dewn method 3. How could you have ranked the support departments differently? od. (Do not round intermediary calculations en decreasing departments by allocating costs