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:

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 608 40% 30% 508 The budgeted costs in the two service departments for the year are as follows: Library Computing Services $600,000 240,000 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.) Answer is complete but not entirely correct. Provider of Service Library Computing Services Total Liberal Arts Sciences 600,000 Xs 258.400 X 72,000 & 120,000 $ 672,000 S 378,400