Refer to the data given in the preceding exercise.

The budgeted costs in the two service departments for the year are as follows:
Human Resources..........................................................................$459,000
Computing...................................................................................... 688,500

Required:
Use the step-down method to allocate the budgeted costs of the Human Resources and Computing departments to the Deposit and Loan departments. Aurora National Bank allocates the costs of the Human Resources Departmentfirst.

Provider of Service User of Service Human Resources Computing Human Resources (HR Computing.. Deposit Loan 15% 10% 60% 30% 50% 35%