1. A company reapportions the costs incurred by two service departments (S1 and S2) to other two production departments (P1 and P2). The following are the overhead costs which have been allocated and apportioned to the four departments: 4,500 S1 S2 P1 P2 Total 8,000 10,000 15,000 37,500 Estimates of the benefits received by each cost department are as follows: Allocation of service departments S1 S2 P1 P2 S1 S2 40% 50% 10% 50% 30% 20% Required: a. Prepare a schedule allocating the service department costs to the production departments using the direct allocation method. b. Prepare a schedule allocating the service department costs to the production departments using the sequential allocation method