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

Use the direct method to allocate the budgeted costs of the HR and Computing de (Do not round intermediate calculations. Required: Provider of ServiceDepositLoan HR Computing Total