- X : Question He Direct allocation data The following data are available for September 2017: (Click the icon to view the data.) * - X Data Table s Costs incurred Allocation of HR costs Support Departments Operating Departments HR Info. Systems Corporate Consumer Total 75,000 $ 230,000 $ 995,000 $ 484.000 $ 1.784.000 (75.000) 45,000 30,000 (230,000) 184,000 48,000 Allocation of Info. Systems costs Operating Departments Corporate Consumer Sales Sales $ Support Departments Human Information Resources Systems 0$ 0 $ 1.224.000 $ 560,000 $ 1.784,000 artmental Total budgeted costs of operating departments nts using $ 75,000 $ 230,000 $ 995,000 $ 484.000 Print Done mine the Inplete the allocatio 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 80 40 i Step-down allocation data -X 375 2.700 675 reciproci entheses or a minu Print Done Support Departments Operating Departments HR Info Systems Corporate Consumer Total Costs incurred $ 75,000 $ 230.000 $ 995,000 $ $ 484.000 $ 1.784,000 (75,000) Allocation of HR costs 15,000 36,000 24,000 $ 0 245.000 (245,000) 196,000 Allocation of Info. Systems costs 49,000 $ 0 $ 1.227.000 $ 557,000 $ 1.784.000 Total budgeted costs of operating departments Proportions for services provided to other support departments: human resources (HR), 0.20000, information sytems (IS). 0.10000 Print Done Clear All Check Answer O-books, an online book retailer, has two operating departments-corporate sales and consumer sales and 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 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. Before we can allocate the support departments' costs to the two operating departments using the reciprocal method, let's first determine the linear equations for each support department. Then off-line solve for HR and IS (Information Systems), so that you may complete the allocation of the support departments' costs. (Abbreviations used: HR = human resources; IS = information system.) HR= $75,000 + 0.10000 IS IS= S230,000 + 0.20000 HR 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 75,000 $ 230,000 $ 995,000 $ 484,000 $ 1.784,000 (100,000) 20.000 48,000 32.000 Costs incurred $ Allocation of HR costs 25,000 (250,000) 200000 50000 Allocation of Info. Systems costs $ 0 S 0 12430001 566000 $ 1,784,000 Total budgeted costs of operating dep