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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 $2017$ :

$($Click the icon to view the data.$)$

Read the requirements. departments by allocating costs. Enter a $"0"$ for any zero balances. Abbreviations used: HR $=$ Human resources; Info. $=$ Information.$)$

$\backslash$table$[[,$Support Departments,Operating Departments,Total$],[,$HR$,$Info. Systems,Corporate,Consumer$],[$Costs incurred,,,,,$],[$Allocation of HR costs,,,,,$],[$Allocation of Info. System costs,,,,,$],[$Total budgeted costs of operating departments,,,$2_{{?}_{?}}{?}_{?},,]]$

Requirements

Allocate the support departments' costs to the operating departments using the direct method

Rank the support departments based on the percentage of their services provided to other support departments. Use this ranking to allocate the support departments' costs to the operating departments based on the step$-$down method.

How could you have ranked the support departments differently?

Data table