QUESTION 1 (20 minutes, 10 marks) Hard Cover Books Ltd has two operating divisions - online and retail, and three support departments - Facilities, Human Resources and Information Systems. The following data is available for December 2017: Human Facilities Resources Information Systems Online Retail Total total costs incurred $48,000 $125,000 $250,000 $385,000 $415,000 $1,223,000 Number of Employees NA 6 4 15 20 45 Space occupied NA 15,000 25,000 75,000 125,000 240,000 Computer time (hours) NA 350 1,500 500 750 3,100 REQUIRED: Use the step method to allocate the support divisions' costs to the operating divisions. Allocate the Support Divisions using the most reasonable allocation base in the following order: Facilities; Human Resources; Information Systems