Tech Books, an online book retailer, has two operating departments $-$ corporate sales and consumer sales $-$ and two support departments$-$human resources and information systems. Each sales department conducts merchandising and marketing operations independently. Tech 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 $2020$: $($Click the icon to view the data.$)$

Read the requirements.

Requirement $1.$ Allocate the support departments' costs to the operating departments using the direct method. $($Do not round intermediary calculations. Only round the amount you input in the input field to the nearest dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. En$]$ a $""0"$ for any zero balances.

Support Deparemets HR:

Budget costs incurred before any interdepartment cost allocations $=$ $$40,000-$ Budgeted number of employees $0-$ Budgeted processing time $($in mins$)-350$

support deparment informantion system: Budgeted costs incurred before any interdepartment cost allocations $=$ $$240,000-$ budgeted number of employees $20-$ budgeted processing time $($in mins$)-0$

Operating Departments: Budgeted costs incurred before any interdepartment cost allocations in corporate sales $=$ $$930,000-$ budgeted number of employees $48-$ Budgeted processing time $($in mins$)-1,750$

conumer sales: budgeted costs incurred before any interdepartment cost allocations $=495,000-$ Budgeted number of employees: $32-$Budgeted processing time $($in mins$)-1,400$

Abbreviations used: HR $=$ Human res furces; Info. $=$ Information$)$

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