The University of Alabama provides specialized programs. It has two main operating departments, Business and Nursing, and two support departments, Security and Computer Services. The allocation base used for Security is budgeted total hours. The allocation base used for Computer Services is number of student credit hours for each department. The Security budget is $450,000, and the Computer Services budget is $900,000. The table below summarizes the budgeted amounts and allocation-base amounts used by each department:

	Provided Yearly Services
	Budget	Accounting	Nursing	Security	Computer Service
Security (in hours)	$450,000	3,000	6,000	Zero	1,000
Computer Services (credit hrs)	$900,000	25,000	35,000	2,000	Zero

Required:

Use the direct method to allocate support costs to each of the two principal operating departments, Accounting and Nursing. Prepare a schedule showing the support costs allocated to each department.