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Question:3 Dunlop Tyres, a Tyre manufacturer, has two operating departments, B2B and B2C-and two support departments-human resources and information systems. Each Operating department conducts merchandising and marketing operations independently. Dunlop uses number of employees to allocate human resources costs and processing time to allocate information systems costs. The following data are available for July 2021: OPERATING SUPPORT DEPARTMENTS DEPARTMENTS Human Information Corporate Consumer Resources Systems Sales Sales $500,000 $1,000,000 $700,000 $500,000 Budgeted costs incurred before any interdepartment cost allocations Support work supplied by human resources department Budgeted number of employees Budgeted processing time (in minutes) 60 150 90 450 2,250 1,800 Required (10 Marks) Rank the support departments based on the percentage of their services provided to other support departments. Use this ranking to allocate the support departments' costs to the operating departments based on the step-down method