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Text: Bay State 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 of these two service departments’ output for the year is as follows: User of Service Library Computing Services Liberal Arts Sciences Provider of Service The budgeted costs in the two service departments for the year are as follows: Library $1,040,000 Computing Services 500,000 Required: 1. Use the step-down method to allocate Bay State Community College?s service department costs to the Liberal Arts and Sciences departments. (Do not round intermediate calculations.) Allocation of Library costs Library Computing Services Allocation of Computing Service costs Total costs allocated to each department