O-books, an online book retailer, has two operating The following data are available for September departments-corporate sales and consumer 2020: sales-and two support departments human resources [Click the icon to view the data.) and information systems. (Click the icon to view additional information.) (Click the icon to view the direct allocation data.) (Click the icon to view the step-down allocation data.) Read the requirements. Now allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. (Round proportions to five decimal places, XXXXXX, and your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a "0" for zero balances.) More info 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 controller of 0 - books reads a widely used textbook that states that "the reciprocal method is conceptually the most defensible." He seeks your assistance. Data table Direct allocation data Step-down allocation data Requirements 1. Describe the key features of the reciprocal method. 2. Allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. Use (a) linear equations and (b) repeated iterations. 3. In the case presented in this exercise, which method (direct, step-down, or reciprocal) would you recommend? Why