1. Company has three service departments, S1, S2 and S3, and two production departments, P1 and P2. The following data relate to Company's allocation of service department costs:

	Cost	Number of Employees	Kilowatt Hours	Square Feet
S1	80,000	2	800	200
S2	40,000	1	400	200
S3	100,000	3	500	400
P1	800,000	6	1,500	3,000
P2	1,200,000	6	2,500	3,000

S1 allocates its costs on the basis of number of employees. S2 allocates its costs on the basis of kilowatt hours. S3 allocates its costs on the basis of square feet. The order of allocation for Company is S1, S2 and then S3. Company uses the direct method to allocate its service department costs.

The allocation of costs from S3 to P2 would be:

$40,000

$60,000

$25,000

$50,000

2. Company has three service departments, S1, S2 and S3, and two production departments, P1 and P2. The following data relate to Company's allocation of service department costs:

	Cost	Number of Employees	Kilowatt Hours	Square Feet
S1	80,000	2	800	200
S2	40,000	1	400	200
S3	100,000	3	500	400
P1	800,000	6	1,500	3,000
P2	1,200,000	6	2,500	3,000

S1 allocates its costs on the basis of number of employees. S2 allocates its costs on the basis of kilowatt hours. S3 allocates its costs on the basis of square feet. The order of allocation for Company is S1, S2 and then S3. Company uses the direct method to allocate its service department costs.

The allocation of costs from S1 to P1 would be:

$40,000

$60,000

$50,000

$400,000

3. Company has three service departments, S1, S2 and S3, and two production departments, P1 and P2. The following data relate to Company's allocation of service department costs:

	Cost	Number of Employees	Kilowatt Hours	Square Feet
S1	80,000	2	800	200
S2	40,000	1	400	200
S3	100,000	3	500	400
P1	800,000	6	1,500	3,000
P2	1,200,000	6	2,500	3,000

S1 allocates its costs on the basis of number of employees. S2 allocates its costs on the basis of kilowatt hours. S3 allocates its costs on the basis of square feet. The order of allocation for Company is S1, S2 and then S3. Company uses the direct method to allocate its service department costs.

The total service department costs allocated from S1, S2 and S3 to P1 would be:

$105,000

$905,000

$1,315,000

$115,000