Carleton Company has two service departments and two production departments. Information on annual manufacturing overhead costs and cost drivers follows:

The company allocates service department costs using the sequential method. First, S1 costs are allocated on the basis of direct labor hours. Next, S2 costs are allocated on the basis of square footage. The square footage for S1 is assumed to be zero for this purpose. Determine the total overhead costs allocated to each of the two production departments.

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SERVICE DEPARTMENTS PRODUCTION DEPARTMENTS P1 si P2 ITEM S2 Overhead costs Direct labor hours Number of square feet $240,000 3,000 $65,000 2,000 $55,000 1,500 1,200 $160,000 2,600 2,400 800