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 of$-$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=$$$75,000+0\mathrm{.}10000,$ IS

$IS=$$$230,000+0\mathrm{.}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 allocatina costs. Enter a $"$o$"$ for zero balances $.)$

$\backslash$table$[[\backslash$table$[[$Costs incurred$],[$Allocation of HR costs$],[$Allocation of Info. Systems costs$],[$Total budgeted costs of operating departments$]],$Support Departments,Operating Departments,Total$],[,HR,$Info. Systems C$,$Corporate,Consumer$],[$$$,\backslash$table$[[75,000],[(75,000)$