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: The budgeted costs in the two service departments for the year are as follows: Required: 1. Use the direct method to allocate the budgeted costs of the Lbrary and Computing Services Department to the college's Libera! Arts and Sciences departments. (Do not round intermediate calculations.)