Support Departments Human Information Resources Systems Operating Departments Corporate Consumer Sales Sales $ 90,000 $ 227,000 $ 995,000 $ 480,000 Budgeted costs incurred before any interdepartment cost allocations Support work supplied by human resources department Budgeted number of employees Support work supplied by information systems department Budgeted processing time (in minutes) 20 48 32 400 2,160 1,440 $ 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 90,000 $ 227,000 $ 995,000 $ 480,000 $ 1,792,000 (90,000) 54,000 36,000 (227,000) 136,200 90,800 0 $ 0 $ 1,185,200 $ 606,800 $ 1,792,000 Support Departments Operating Departments HR Info. Systems Corporate Consumer Total Costs incurred $ 90,000 $ 227,000 $ 995,000 $ 480,000 $ 1,792,000 Allocation of HR costs (90,000) 18,000 43,200 28,800 $ 0 245,000 Allocation of Info. Systems costs (245,000) 147,000 98,000 Total budgeted costs of operating departments 0 $ 1,185,200 $ 606,800 $ 1,792,000 *Proportions for services provided to other support departments: human resources (HR), 0.20000; information sytems (IS), 0.10000 Now allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. (Rour 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 HR Info. Systems Operating Departments Corporate Consumer Total Costs incurred Allocation of HR costs Allocation of Info. Systems costs Total budgeted costs of operating departments This time, use repeated iterations. (Round your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a "0" for any zero balances.) Support Departments Operating Departments Reciprocal Method HR Info. Systems Corporate Consumer Total Budgeted overhead costs before interdepartment cost allocations First allocation of HR costs First allocation of Info. Systems costs Second allocation of HR costs Second allocation of Info. Systems costs Third allocation of HR costs Third allocation of Info. Systems costs Fourth allocation of HR costs Fourth allocation of Info. Systems costs Total budgeted overhead of operating departments