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 20% Computing Services Liberal Arts 60% 30% Sciences 40% 50% The budgeted costs in the two service departments for the year are as follows: Library $730,000 Computing Services 270 , 000 Required: 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.) Computing Services Total $ 0 $ 0