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	Provider of Service
	HR	Computing
HR	0	25%
Computing	25%	0
Deposit	60%	65%
Loan	15%	10%

The budgeted costs in the two service departments for the year are as follows:

HR	$ 519,000
Computing	748,500

Required:

Use the reciprocal-services method to allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments.

Provider of Service	Deposit	Loan
Allocation of HR Department costs
Allocation of Computing Department costs
Total costs allocated to each department