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. Enter a "0" for any zero balances. Abbreviations used: HR Human resources: Info Information) Support Departments HR 80000 Info. Systems 260000 Operating Departments Corporate 990000 Consumer 505000 Total 1835000 Costs incurred Allocation of HR costs Allocation of Info. System costs Total budgeted costs of operating departments -80000 -260000 1835000 Data table 2 Budgeted costs incurred before any interdepartment cost 3 allocations Support work supplied by human 4 resources department 5 Budgeted number of employees Support work supplied by 6 information systems department Budgeted processing time (in 7 minutes) SUPPORT DEPARTMENTS Human Resources OPERATING - - X DEPARTMENTS Information Systems Corporate Consumer Sales Sales $ 80,000 $ 260,000 $ 990,000 $ 505,000 280 Print Done 20 20 48 32 2,000 1,720