Reciprocal Method of Support Department Cost Allocation ValronCompany has two support departments, Human Resources and GeneralFactory, and two producing departments, Fabricating and Assembly.Support Departments Producing Departments Human Resources GeneralFactory Fabricating Assembly Direct costs $160,000 $330,000$114,800 $94,000 Normal activity: Number of employees — 60 80 170Square footage 1,000 — 5,700 13,300 The costs of the HumanResources Department are allocated on the basis of number ofemployees, and the costs of General Factory are allocated on thebasis of square footage. Now assume that Valron Company uses thereciprocal method to allocate support department costs. Required:1. Calculate the allocation ratios (rounded to four significantdigits) for the four departments using the reciprocal method. If anamount is zero, enter "0". Use the rounded values for subsequentcalculations. Proportion of Driver Used by Human Resources GeneralFactory Fabricating Assembly Human Resources General Factory 2.Develop a simultaneous equations system of total costs for thesupport departments. If required, round your answers to fourdecimal places. Use these numbers for subsequent calculations. Ifrequired, round all other intermediate calculations to six decimalplaces, except the answers computed in requirement 1. HumanResources (HR) = $ + (GF) General Factory (GF) = $ + (HR) Solve forthe total reciprocated costs of each support department. (Roundreciprocated total costs to the nearest dollar.) Human Resources(HR) $ General Factory (GF) $ 3. Using the reciprocal method,allocate the costs of the Human Resources and General Factorydepartments to the Fabricating and Assembly departments. Round allallocated costs to the nearest dollar. If an amount is zero, enter"0". Note: There may be a "$1" difference due to intermediaterounding. Support Departments Producing Departments Human ResourcesGeneral Factory Fabricating Assembly Direct costs $ $ $ $ Allocate:Human Resources General Factory Total after allocation $ $ $ $