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 Operating Departments HR Info. Systems Corporate Costs incurred Allocation of HR costs $ 80,000 $ 260,000 $ Consumer Total 940,000 $ 495,000 $ 1,775,000 (80,000) Allocation of Info. System costs (260,000) 44,000 142,857 36,000 117,143 0 $ 0 $ 1,126,857 $ 648,143 $ 1,775,000 Total budgeted costs of operating departments