Sarasota Computer Concepts has three operational units and two support units. Information on the departments is as follows Support Departments Costs Hours Used Sq Feet Facilities $20,000 300 Information Systems 80,000 103,000 Operating Unit Consulting 92,000 700 206,000 Software 65,000 350 412,000 Training 111,000 3.500 618,000 Dean Moore, in the accounting department, has been asked to determine the total cost of each operating unit. The information systems department allocates costs based on the hours used. At the same time, facilities allocate costs based on the square footage. The company currently uses the reciprocal method to allocate support department costs. (Do not round the intermediate calculations. Round answers to O decimal places, e.g. 5,275.) Consulting Software Training