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Exercise 17-15 Direct Method of Service Department Cost Allocation; College (L0 1TH] Hudson Community College enrolls students in two departments. Liberal Arts and Sciences. The college also has two service departments. the Library and the Computing Services Department. The usage ofthese two service departments' output for the year is as follows: Provider of Service Coiiiput i rig User of service Library services L ibrarv 19% Computing Services Liberal Arts 56% 29% Scienc es 413% m The budgeted costs in the two service departments for the year are as follows: Library was, soo Computing Services Mme-es Required: 1. Use the direct method to allocate the budgeted costs of the Library and Computing Services Department to the college's Liberal Arts and Sciences departments. {Do not round Intermediate calculations.) @ Answer is complete and correct. Computing Services snow 0 210mm 0 Tolal 430:000 5 490:000