Vision Books an online book retailer has two operating departments-corporate sales and consumer sales -and two support departments- human resources and info systems

HR= 75,000 + 0.10000 IS

IS= 230,000 + 0.20000 HR

PLEASE SHOW CALCULATIONS OF EVERY NUMBER! THANK YOU

Each sales department conducts merchandising and marketing operations independently. Vision Books uses number of employees to allocate human resources costs and processing time to allocate information systems costs. The controller of Vision Books reads a widely used textbook that states that "the reciprocal method is conceptually the most defensible." He seeks your assistance. Now allocate the support departments' costs (human resources and information systems) to the two operating departments using the reciprocal method. (Round proportions to five decimal places, .XXXXX, and your final answers to the nearest whole dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a "O" for zero balances.) Support Deparments Operating Departments HR Info. Systems Corporate Consumer Total Costs incurred Allocation of HR costs Allocation of Info. Systems costs Total budgeted costs of operating departments Support Departments Human Information Resources Systems Operating Departments Corporate Consumer Sales Sales $ 75,000 $ 230,000 $ 996,000 $ 484,000 Budgeted costs incurred before any interdepartment cost allocations Support work supplied by human resources department 25 60 40 Budgeted number of employees Support work supplied by information systems department Budgeted processing time (in minutes) 375 2,700 675 | Direct allocation data Support Departments Operating Departments HR Info. Systems Corporate Consumer Total Costs incurred 75,000 $ 230,000 $ 996,000 $ 484,000 $ 1,785,000 Allocation of HR costs (75,000) 45,000 184,000 30,000 46,000 Allocation of Info. Systems costs (230,000) 0 $ 0 $ 1,225,000 $ 560,000 $ 1,785,000 Total budgeted costs of operating departments - Step-down allocation data Support Departments Operating Departments HR Info. Systems Corporate Consumer Total 75,000 $ 230,000 $ 996,000 $ 484,000 $ 1,785,000 (75,000) 15,000 36,000 24,000 Costs incurred Allocation of HR costs 0 245,000 (245,000) Allocation of Info. Systems costs 196,000 49,000 $ 0 $ 1,228,000 $ 557,000 $ 1,785,000 Total budgeted costs of operating departments *Proportions for services provided to other support departments: human resources (HR), 0.20000; information sytems (IS), 0.10000