Provider of Service Computing User of Service Library Services Library 20% Computing Services Liberal Arts 60% 30% 40% 50% nts Sciences The budgeted costs in the two service departments for the year are as follows: eBook References Library $680, 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.) Provider of Service Liberal Arts Sciences Library $ 408,000 272,000 Computing Services Total $ 408,000 $ 272,000