Exercise 17-15 Direct Method of Service Department Cost Allocation; College (LO 17-1) Hudson Community College enrolls students in two departments, Liberal Arts and Sciences. 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: Provider of Service Computing User of Service Library Services Library 10% Computing Services Liberal Arts Sciences 80% 20% 20% 70% The budgeted costs in the two service departments for the year are as follows: Library Computing Services Required: $680,000 270,000 1. Use the direct method to allocate the budgeted costs of the Library and Computing Services Department to the college's Liberal Arts and Sciences departments. (Do not round intermediate calculations.) Provider of Service Library Computing Services Total Liberal Arts Sciences