The following information pertains to questions 30 & 31 Support Depts Human Resources Information Systems Budgeted Costs $72,700 $234,400 Corporate Sales $998,270 Operating Depts Consumer Sales $489,860 Support supplied by HR # of employees 28 21 42 Support supplied by IS Processing Time (in minutes) 320 1,920 1,600 30) Using the direct method to allocate support department costs, how much Human Resource cost should be allocated to Corporate Sales and Consumer Sales? 31) Using the step-down method to allocate support department costs where HR costs are allocated first, what is the amount of Information Systems costs allocated to Consumer Sales?