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Best Books, an online book retailer, has two operating departments-corporate sales and consumer sales-and two support departmerts-human resources and information systems. (Click the icon to view additional information-) (Collick the icon to view the data.) (Click the icon to visw the step-down allocation data.) Requirement 1. Describe the key features of the reciprocal method. The reciprocal allocation method explicitly includes the mutual services provided Interdepartmental relationships 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. that you may complete the allocation of the support departments' costs. (Abbreviations used: HR = human resources; IS = information system.) Data table Direct allocation data Step-down allocation data *Proportions for services provided to other support departments: human resources (HR), 0.20000; information sytems (IS), 0.10000