Please complete requirements 1,2 and 3 with specific details. Many thanks!

Q 15-22 Direct and step-down allocation. E-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. E-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: Home Page Layout Data Review Insert A Formulas View B DI E SUPPORT OPERATING DEPARTMENTS DEPARTMENTS Human Information Corporate Consumer Resources Systems Sales Sales 1 $72,700 $234,400 $998,270 $489,860 2 3 Budgeted costs incurred before any 4 interdepartment cost allocations Support work supplied by human 5 resources department 6 Budgeted number of employees Support work supplied by information 7 systems department 8 Budgeted processing time (in minutes) 21 42 28 320 1,920 1,600 Reciprocal cost allocation (continuation of 15-21). Consider E-books again. The controller of E-books reads a widely used textbook that states that "the reciprocal method is conceptually the most defensible. He seeks your assistance. Required: 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 linear equations. 3. In the case presented in this exercise, which method (direct, step-down, or reciprocal) would you recommend? Why