Aurora National Bank has two service departments, the Personnel Department and the Computing Department. The bank has two other departments that directly service customers, the Deposit Department and the Loan Department. The usage of the two service departments' output for the year is as follows:

The budgeted costs in the two service departments for the year are as follows:

Required: 

Use the direct method to allocate the budgeted costs of the Personnel and Computing departments to the Deposit and Loan departments.

Transcribed Image Text:

Provider of Service Computing User of Service Personnel Personnel.... Computing. Deposit. Loan - 15% 10% 60% 50% 30% 35%