Performance Measurement On Your 0wn #2 Clockwork and Watches are departments of a company called It's Time Clockwork and Watches are the operating departments of the company, but there are two support departments: HR and IT. The budgets of each of the departments are below. HR time is measured by # of employees, and IT is measured by claim tickets. IT HR Clockworks Watches Budget $100,000 $0.000 $500,000 $4,000 40 H2 Employees IT Claim Tickets 50 40 10 25 40 Allocate the support department costs to the operating departments using the Direct Method. 165