can someone answer for step down method? exercise 17-16

CERINTING Aurora National Bank has two service departments, the Human Resources (HR) Department and the Com- puting Department. The bank has two other departments that directly service customers, the Deposit Depart- ment and the Loan Department. The usage of the two service departments output for the year is as follows: Exercise 17-15 Direct Method of Service Department Cost Allocation, Barik User of Service Provider of Service Human Resources Computing 15% Human Resources (HR) Computing Deposit Loan 10% 60% 30% 50% 35% The budgeted costs in the two service departments for the year are as follows: Human Resources Computing $459.000 688,500 Required: Use the direct method to allocate the budgeted costs of the Human Resources and Comput- ing departments to the Deposit and Loan departments. Refer to the data given in the preceding exercise. Exercise 17-16 Step-Down Method of Service Department Cost Allocation; Bank (LO 17-1) 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 Department first