O-books, an online book retailer, has two operating departmentscorporate sales and consumer salesand two support departmentshuman 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 2017: B (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 cell to the nearest dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a "O" for any zero balances. Abbreviations used: HR = Human resources; Info. = Information.) Support Departments Operating Departments i Data Table HR Info Systems Corporate Consumer Total Costs incurred Allocation of HR costs Support Departments Operating Departments Allocation of Info System costs Human Information Corporate Consumer Resources Systems Sales Sales Total budgeted costs of operating departments Budgeted costs incurred before any Requirement 2. Rank the support departments based on the percentage of their services provided to other support departments. Use this ranking to allocate the support departments' costs to the operating departments based on the step-down method. interdepartment cost allocations $ 80,000 $ 260,000 $ 980,000 $ 490,000 Support work supplied by human resources First, rank, from highest to lowest, the support departments based on the percentage of their services provided to other support departments (Round percentages to five decimal places.) department Support department 20 Percentage Budgeted number of employees 48 32 Support work supplied by information % systems department % Budgeted processing time in minutes) 350 1.750 1,400 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 Print Done Support Departments HR Info. Systems Operating Departments Corporate Consumer Total Costs incurred 0 Requirements Total budgeted costs of operating departments Requirement 3. How could you have ranked the support departments differently? 1. Allocate the support departments' costs to the operating departments using the direct method. 2. Rank the support departments based on the percentage of their services provided to other support departments. Use this ranking to allocate the support departments' costs to the operating departments based on the step-down method. 3. How could you have ranked the support departments differently? You can rank O-books' support departments using an alternative approach-ranking based on the Using the step-down method, this approach would result in the following sequence: Step 1: Step 2 Print Done