uscaloosa 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 $015\%$

Computing $15\%0$

Deposit $60\%55\%$

Loan $25\%30\%$

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

HR $ $539,000$

Computing $768,500$

Required:

Use the reciprocal$-$services method to allocate the budgeted costs of the HR and Computing departments to the Deposit and Loan departments.

Note: Do not round your intermediate calculations and round final answers to the nearest dollar amount.