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: Provider of Service Human Computing 15% User of Service Resources Human Resources (HR) Computing 20% Deposit 50% Loan 30% 50% 35% The budgeted costs in the two service departments for the year are as follows: Human Resources $162,000 Computing 239,700 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.) Deposit Provider of Service Human Resources Computing Total