LO 1 Bay State 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 20% User of Service Library Library Computing Services Liberal Arts Sciences 60% 30% 50% The budgeted costs in the two service departments for the year are as follows: Library $730,000 Computing Services 270,000 Required: 1. Use the direct method to allocate the budgeted costs of the Library and Computing Services Department to the college's Liberal Arts and Sciences departments. (Do not round intermediate calculations.) Liberal Arts Sciences Provider of Service Library Computing Total