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:

	Provider of Service
User of Service	HR				Computing
HR						25	%
Computing		20	%
Deposit		50	%			40	%
Loan		30	%			35	%

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

HR	$	163,000
Computing		232,500

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	$0	$0