E $-$ books, 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. E$-$books uses number of employees to allocate human resources costs and processing time to allocate information systems costs. The following data are available for September $2017$:

$($Click the icon to view the data.$)$

Read the requirements.

Requirement $1.$ Allocate the support department dollar. Use parentheses or a minus sign when de

Costs incurred

Allocation of HR costs

Allocation of Info. System costs

Total budgeted costs of operating departments

ou input in the cell to the nearest Information.$)$ Requirement $1.$ Allocate the support departments' costs to the operating departments using the direct method. $($Do not round intermediary calculations. Only round the amount you input in the cell to the nearest dollar. Use parentheses or a minus sign when decreasing departments by allocating costs. Enter a $"0"$ for any zero balances. Abbreviations used: HR $=$ Human resources; Info. $=$ Information.$)$