Hudson Community College enrolls students in two departments, Liberal Arts and Sciences. lhe college also has two service departments. the Library and the Computing Services Department. The usage of these two service departments' output forthe year is as follows: Provider of Service Computing User of Service Library Services Library 26% Computing Services Liberal Arts 68% 36% Sciences 46% 56% The budgeted costs in the two service departments for the year are as follows: Library $689,999 Computing Services BGQJQBB 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.) Computing Services 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 User of Service Library Services Library 29% Computing Services 7 7 Liberal Arts ?8% 39% Sciences 39% 59% The budgeted costs in the two service departments for the year are as follows: Library $1J919,899 Computing Services 4?6,866 Required: 1. Use the stepdown method to allocate Hudson Community College's service department costs to the Liberal Arts and Sciences departments. (Do not round intermediate calculations.) Allocation of Computing Service costs Allocation of Library costs Total costs allocated to each department Breakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows: Quantity at Sales Price Joint Cost Cereal Split-Off Point per Kilogram $31, 000 Yummies 24,500 kilograms $2.90 Crummies 10,500 kilograms 3.40 Required: Use the physical-units method to allocate the company's joint production cost between Yummies and Crummies. (Do not round intermediate calculations.) Allocation of Joint Cost Yummies CrummiesBreakfasttime Cereal Company manufactures two breakfast cereals in a joint process. Cost and quantity information is as follows: Quantity at Sales Price Joint Cost Cereal Split-Off Point per Kilogram $97,000 Yummies 12,700 kilograms $6.70 Crummies 8,700 kilograms 8. 20 Required: Use the relative-sales-value method to allocate Breakfasttime Cereal Company's joint production cost between Yummies and Crummies. (Round intermediate calculations of Relative Proportions to 3 decimal places and final answers to the nearest dollar amount.) Sales Value at Allocation of Split-off Point Joint Cost Yummies Crummies Total