please do all requirements

Tech Books, an online book retailer, has two operating departments corporate sales and consumer sales and two support departments--human resources and information systems. Click the icon to view additional information.) The following data are available for September 2020: (Click the icon to view the data.) . (Click the icon to view the direct allocation data.) (Click the icon to view the step-down allocation det Requirement 1. Describe the key features of the reciprocal method. The reciprocal allocation method explicitly includes the mutual services provided among all support departments Interdepartmental relationships are fully incorporated into the support department cost allocations. Requirement 2. Allocate the support departments' costs (human resources and Information systems) to the two operating departments using the reciprocal method. Before we can allocate the support departments' costs to the two operating departments using the reciprocal method, let's first determine the linear equations for each support department. Then off-line solve for HR and IS (Information Systems), so that you may complete the allocation of the support departments' costs. (Abbreviations used: HR = human resources; IS = information system.) HR- $80,000+ 0.10000 IS IS $229,000 + 0.20000 HR 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, XXXXX, 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.) Support Deparments Operating Departments Info. Systems Corporate Costs incurred 80000 229000 990000 480000 1779000 Allocation of HR costs Allocation of Info. Systems costs Total budgeted costs of operating departments HR Consumer Total Data Table 1. B C SUPPORT DEPARTMENTS Human Information Resources Systems D E OPERATING DEPARTMENTS Corporate Consumer Sales Sales $ 80,000 $ 229,000 $ 990,000 $ 480,000 2 Budgeted costs incurred before any 3 interdepartment cost allocations Support work supplied by human 4 resources department 5 Budgeted number of employees Support work supplied by information 6 systems department Budgeted processing time (in 7 minutes) 0 0 20 48 32 400 0 2,520 1,080 Direct allocation data Costs incurred Allocation of HR costs Allocation of Info Systems costs Total budgeted costs of operating departments Support Departments Operating Departments HR Info Systems Corporate Consumer Total 80,000 $ 229,000 $ 990,000 $ 480,000 $ 1,779,000 (80,000) 48,000 32,000 (229,000) 160,300 68,700 0 $ 0 $ 1,198,300 S 580,700 $ 1,779,000 $ Step-down allocation data 'd up Support Departments Operating Departments HR Info Systems Corporate Consumer Total Costs incurred 80,000 $ 229,000 $ 990,000 $ 480,000 S 1,779,000 Allocation of HR costs (80,000) 16,000 38.400 25,600 $ 0 245,000 Allocation of Info. Systems costs (245,000) 171,500 73,500 Total budgeted costs of operating departments OS 1.199,900 $ 579,100 $ 1,779,000 Proportions for services provided to other support departments: human resources (HR), 0.20000; information syters (IS), 0.10000 X um whe x 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