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 User of Service Library Computing Services Library 20 % Computing Services Liberal Arts 60 % 30 % Sciences 40 % 50 % The budgeted costs in the two service departments for the year are as follows: Library $ 600,000 Computing Services 240,000 Required: 1. Use the direct method to allocate the budgeted costs of the Library and Computing Services Department to the colleges Liberal Arts and Sciences departments.