The following data are available for September 2017:

and Tech Books, an online book retailer, has two operating departmentscorporate sales and consumer sales two support departments-human resources and information systems. i (Click the icon to view additional information.) The following data are available for September 2017: .: (Click the icon to view the data.) (Click the icon to view the direct allocation data.) (Click the icon to view the step-down allocation data.) Read the requirements. Requirement 1. Describe the key features of the reciprocal method. The reciprocal allocation method explicitly includes the mutual services provided . Interdepartmental relationships V fully incorporated into the support department cost allocations. among all support departments to the Human Resource deparment to the Information Systems department i Requirements 1 More Info 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 controller of Tech Books reads a widely used textbook that states that "the reciprocal method is conceptually the most defensible." He seeks your assistance. 1. Describe the key features of the reciprocal method 2. Allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. Use (a) linear equations and (b) repeated iterations. 3. In the case presented in this exercise, which method (direct, step-down, or reciprocal) would you recommend? Why? Print Done Print Done Click to select your answer(s) and then click Check Answer. parts Clear All Check Answer remaining 1 Data Table Support Departments Human Information Resources Systems Operating Departments Corporate Consumer Sales Sales $ 75,000 $ 230,000 $ 992,000 $ 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) - 25 60 40 375 - 2,700 675 i Direct allocation data $ Costs incurred Allocation of HR costs Support Departments Operating Departments HR Info. Systems Corporate Consumer Total 75,000 $ 230,000 $ 992,000 $ 480,000 $ 1,777,000 (75,000) 45,000 30,000 (230,000) 184,000 46,000 0 $ 0 $ 1,221,000 $ 556,000 $ 1,777,000 Allocation of Info. Systems costs Total budgeted costs of operating departments 0 Step-down allocation data 36,000 24,000 Support Departments Operating Departments HR Info. Systems Corporate Consumer Total Costs incurred $ 75,000 $ 230,000 $ 992,000 $ 480,000 $ 1,777,000 Allocation of HR costs (75,000) 15,000 $ 0 245,000 (245,000) Allocation of Info. Systems costs 196,000 49,000 0 $ 1,224,000 $ 553,000 $ 1,777,000 Total budgeted costs of operating departments *Proportions for services provided to other support departments: human resources (HR), 0.20000; information sytems (S), 0.10000. Print Done