Exercise 17-15 Direct Method of Service Department Cost Allocation: College (LO 17-1) 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 Library Services 20% User of Service Library Computing Services Liberal Arts Sciences 60% 40X 30% 50% The budgeted costs in the two service departments for the year are as follows: Library Computing Services 5680,000 270,000 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 Services Total s 0$ Tuscaloosa National Bank has two service departments, the Human Resources (HR) Department and the Computing Department. The bank has two other departments that directly service customers, the Deposit Department and the Loan Department. The usage of the two service departments' output for the year is as follows: User of Service HR Computing Deposit Loan Provider of Service PRE Computing 15% 15% 65% 55% 20% 30% The budgeted costs in the two service departments for the year are as follows: HR Computing 3579,000 103,500 Required: Use the reciprocal services method to allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments. (Do not round your intermediate calculations and round final answers to the nearest dollor amount.) Answer is complete but not entirely correcti Provider of Service Deposit Loan Allocation of HR Department costs 465656 143.279 Allocation of Computing Department costs 5037,780 274.780 Total costs allocated to each department 5,503.436 418,067 S S $