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 $ $740,000$

Computing Services $340,000$

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