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Direct method of support department cost allocation: bank aewide Bank has two support departments: the Human Resources Department and the Computing Department. The bank also

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Direct method of support department cost allocation: bank aewide Bank has two support departments: the Human Resources Department and the Computing Department. The bank also has two departments that service customers directly: the (LOO] Computing Deposits Department and the Loans Department. The usage of the two support departments output in the year just ended was as follows: Provider of service Computing 20% Human Resources User of service Human Resources Computing Deposits Loans 2096 50% 30% 60% 20% The budgeted costs in the two support departments for the year just ended were: $360000 600000 Human Resources rl Required: Departmentsto o allocate the budgeted costs of the Human Resources and Computing the Deposits and Loans Departments

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