Exercise 17-16 Step-Down 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 Service Human Computing User of Service Resources Human Resources 10% 10% 60% 30% Computing Deposit Loan 45% 45% The budgeted costs in the two service departments for the year are as follows: Human Resources $460,000 Computing 690,000 Required: Use the step-down method to allocate the budgeted costs of the Human Resources and Computing departments to the Deposit and Loan departments. Aurora National Bank allocates the costs of the Human Resources Department first. (Do not round intermediate calculations.) Deposit Loan Allocation of HR Department costs Allocation of Computing Department costs Total costs allocated to each departmen