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		65	%			30	%
Sciences		35	%			50	%

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

Library	$	1,000,000
Computing Services		460,000

Required: 1. Use the step-down method to allocate Hudson Community Colleges service department costs to the Liberal Arts and Sciences departments. (Do not round intermediate calculations.)