Exercise 17-16 Step-Down Method of Service Department Cost Allocation; College (LO 17-1) Hudson Communlty College enrolls students In two departments, Llberal Arts and Sciences. The college also nas two service departments, the Library and the Computlng Services Department The usage of these two servlce departments' output tor the year Is as follows: User of Service Library Computing Se.m,'ices Liberal Arts Sciences Provider of Service Library Computing Services The budgeted costs In the two service departments for the year are as follows: Library Computing Se.m,'ices Requlred: sna,eo 44a,eo 1. use the step-down method to allocate Hudson Communlty College's service department costs to the Liberal Arts and Sclences departments. (Do not round Intermedlete calculatlons.) Allocation of Computing Service costs Allocation of Library costs Total costs allocated to each department