1. Use the direct method to allocate the budgeted costs of the Library and Computing Services Department to the colleges Liberal Arts and Sciences departments. (Do not round intermediate calculations.)

2. Use the step-down method to allocate Hudson Community Colleges service department costs to the Liberal Arts and Sciences departments. (Do not round intermediate calculations.)

Exerclse 17-15 Direct Method of Servlce Department Cost Allocation; College (LO 17-1) Hudson Community College enrolls students in two departments, Liberal Arts and Sclences. The college also has two service departments, the Library and the Computing Services Department. The usage of these two service departments' output for the year is as follows: The budgeted costs in the two servce departments for the year are as follows