Question 3. (10 Marks) The Abu Dhabi E-books Company, an online book retailer, has two operating departments Corporate sales and Consumer sales- and two support departments- Human Resouroes (HR) and Information Systems. Each sales department conducts merchandising and marketing operations independently. Abu Dhabi E-books uses number of employees as a base to allocate the HR dept costs and processing time as a base to allocate Information Systems dept. costs. The following data is available for September 2017 Support Departments HR $72,700 s24,400 998.270 489,860 $1,795.230 Operating Departments Info. Systems Corporate Consumer Total Budgeted costs incurred before any interdepartmentl coat allocation HR support department- Support work based on Budgeted Number of Employees Information Systems support department-Support work based on "Budgeted Processing time in minutes 21 42 28 91 320 0 1920 1600 3840 Required Allocate the HR support department costs and the Information Systems support department costs to e operating departments Corporate and consumer using the Direct Allocation Method. Explain your