The following data are available for September 2020 : (Click the icon to view the data.) Data table (Click the icon to view the direct allocation data.) (Click the icon to view the step-down allocation data.) Read the requirements. epartments' costs. (Abbreviations used: HR = human resources; IS = information system.) Direct allocation data Step-down allocation data x The reciprocal allocation method explicitly includes the mutual services provided Interdepartmental relationships fully incorporated into the support department cost allocations. Requirement 2. Allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. HR= IS = E- books, an online book retailer, has two operating departments corporate sales and consumer sales-and two support departments - human resources and information systems. Requirement 1. Describe the key features of the reciprocal method. The reciprocal allocation method explicity includes the mutual services provided among all support departments . Interdepartmental relationships are fully incorporated into the support department cost allocations. Requirement 2. Allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. HR=$72,700+ IS =$234,400+0.23077HR The following data are available for September 2020: Data table (Click the icon to view the direct allocation data.) (Click the icon to view the step-down allocation data.)