Tech Books, an online book retailer, has two operating departments-corporate sales and consumer sales-and two support departments-human resources and information systems. Data table 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 The following data are available for September 2017: (Click the icon to view the data.) Direct allocation data Support Departments Operating Departments Human Resources Information Systems Corporate Sales Consumer Sales Costs incurred $ 80,000 $ 229,000 $ 990,000 $ 486,000 Allocation of HR costs 20 48 32 Allocation of Info. Systems costs Total budgeted costs of operating departments Budgeted processing time (in minutes) 400 2,520 1,080 Support Departments Operating Departments HR Info. Systems Corporate Consumer $ 80,000 $ (80,000) 229,000 $ Total 990,000 $ 486,000 $1,785,000 (229,000) 48,000 160,300 32,000 68,700 0 $ 0 $ 1,198,300 $ 586,700 $ 1,785,000