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				15	%
Computing	10	%
Deposit	60	%		50	%
Loan	30	%		35	%

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

HR	$	153,000
Computing		229,500

Required: Use the direct method to allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments. (Do not round intermediate calculations.)

Provider of Service Deposit Loan

HR ? ?

Computing ? ?

Total

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 Loan

Allocation of HR Department Costs ? ?

Allocation of Computing Department Costs ? ?

Total Costs allocated to each department