Exercise 17-15 Direct Method of Service Department Cost Allocation; Bank (LO 17-1) 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 Servic Human User of Service Computing Resources Human Resources 15% Computing Deposit Loan 20% 50% 30% 50% 35% The budgeted costs in the two service departments for the year are as follows: Human Resources $162,000 Computing 229,500 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 Human Resources Computing Total Deposit Loan