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:

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 Services User of Service Library Computing Services Liberal Arts Sciences Library 20% 60% 40% 30% 50% The budgeted costs in the two service departments for the year are as follows Library Computing Services $600,000 240,000 Required 1. Use the step-down method to allocate Hudson Community College's service department costs to the Liberal Arts and Sciences departments. (Do not round intermediate calculations.)