Exercise 17-16 Step-Down 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 Library Services 20% User of Service Library Computing Services Liberal Arts Sciences 45% 55% 30% 50% The budgeted costs in the two service departments for the year are as follows: Library Computing Services $960,000 420,000 Required: 1. Use the step-down method to allocate Hudson Community College's service department costs to the Liberal Arts and Sciences departments. (Do not round intermediate calculations.) Liberal Arts Sciences Allocation of Computing Service costs Allocation of Library costs Total costs allocated to each department $ 0 $ 0