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 10 % Computing Services Liberal Arts 60 % 20 % Sciences 40 % 70 % The budgeted costs in the two service departments for the year are as follows: Library $ 700,000 Computing Services 270,000 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. (Do not round intermediate calculations.)

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						10	%
Computing Services
Liberal Arts		60	%			20	%
Sciences		40	%			70	%

The budgeted costs in the two service departments for the year are as follows:

Library	$	700,000
Computing Services		270,000

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. (Do not round intermediate calculations.)

Provider of Service	Liberal Arts	Sciences
Library
Computing Services
Total