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 15% 15% 65% 55% 20% 30% Computing Deposit Loan The budgeted costs in the two service departments for the year are as follows: HR Computing $579,000 808,500 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 dollar amount.) Deposit Loan Provider of Service Allocation of HR Department costs Allocation of Computing Department costs