1) Ralph Co. has two support departments (S1 and S2) and two producing departments (P1 and P2). Department S1 costs are allocated on the basis of number of designs, and Department S2 costs are allocated on the basis of space occupied (in square feet).

	S1	S2	P1	P2
Direct Department Costs	$7,600	$11,000	$27,500	$30,000
Number of Designs	10	5	20	25
Space Occupied (in Square feet)	1,000	500	1,500	2,500

Assume Ralph uses reciprocal method.

Please fill in blanks (including commas in your answers).

The costs that are allocated from S1 to S2 are ___$___; the costs that are allocated from S2 to S1 are ____$___.

The costs of P2 after allocation are __$____.

2) Ralph Co. has two support departments (S1 and S2) and two producing departments (P1 and P2). Department S1 costs are allocated on the basis of number of designs, and Department S2 costs are allocated on the basis of space occupied (in square feet).

	S1	S2	P1	P2
Direct Department Costs	$7,600	$11,000	$27,500	$30,000
Number of Designs	10	5	20	25
Space Occupied (in Square feet)	1,000	500	1,500	2,500

Assume Ralph uses reciprocal method.

Please fill in blanks (including commas in your answers).

The costs that are allocated from S1 to S2 are ___$___; the costs that are allocated from S2 to S1 are ____$___.

The costs of P2 after allocation are __$____.