Bookworm.com, 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. The company uses number of employees to allocate human resources costs and processing time to allocate information systems costs. The following data are available for September 2022: 2. Allocate the support departments' costs to the operating departments based on the step-down method (Start with Information systems department)