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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 Library Computing Services 10% User of Service Library Computing Services Liberal Arts Sciences 80% 20% 20% 70% The budgeted costs in the two service departments for the year are as follows: Library $710,000 Computing Services 180,000 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 $ $ ! E Required Information Problem 17-30 Joint Costs (LO 17-4, 17-5) [The following information applies to the questions displayed below.) Allegheny River Sawmill manufactures two lumber products from a joint milling process. The two products developed are mine support braces (MSB) and unseasoned commercial building lumber (CBL). A standard production run Incurs Joint costs of $800,000 and results in 65,000 units of MSB and 95,000 units of CBL. Each MSB sells for $10, and each unit of CBL sells for $15. Problem 17-30 Part 5 5. Which of the following statements is true? The allocation of Joint costs is irrelvant to the decision about coating the mine support braces. The decision should be based entirely on information pertaining to events from the split-off point forward. The joint cost allocation results should be used in the decision about coating the mine support braces because the decision should be based on total costs, I.e., costs incurred prior to split-off as well as those incurred post split-off