Aurora National Bank has two service departments, the Human Resources (HR) 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:

Required Use the direct method to allocate the budgeted costs of the Human Resources and Computing departments to the Deposit and Loan departments. (Do not round intermediate calculations.) Provider of Service Deposit Loan Human Resources Computing Total