During the past month, the following costs were incurred in the three production departments and two service departments in the East Bay Company:

Paleeee amase reader sted Mactan baste $120,000 ROTDEM ATE BEE, Sadtin esse 312,500 aS Tene ea ohamec was Crate coda diane 390,000 1S.) Ort rr a babe Rare ee Le eae eee ae 67,000 SOIT wea SHEET CIRM SAAR TITLE, 59,500 The use of services by other departments follows:

Percentages Used by Internal Customers Service Departments SI $2 Pl P2 P3 S1 — 40% 30% 20% 10%

$2 10% aa 20 15 55 Required

a. Allocate service-department costs to P1, P2, and P3 using the reciprocal method, and present the total costs of P1, P2, and P3 after this allocation.