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:

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

HR

Computing

$ $162,000$

$231,200$

Required:

Use the direct method to allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments.

Note: Do not round intermediate calculations.