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 HR Computing 10% 10% 70% 45% 20% 45% The budgeted costs in the two service departments for the year are as follows: HR Computing $475,000 712,500 Required: Use the step-down method to allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments. Tuscaloosa National Bank allocates the costs of the HR Department first. (Do not round intermediate calculations.) Deposit 332,500 Loan 95,000 $ $ Allocation of HR Department costs Allocation of Computing Department costs Total costs allocated to each department $ 332,500 $ 95,000