4. Ralph Co. has two support departments, S1 and S2, and two producing departments, P1 and P2. The S1 department costs of S30,000 are allocated on the basis of standard service hours used. The S2 department costs of S4,500 are allocated on the basis of number of employees. The direct costs of P1 and P2 are S9,000 and S15,000, respectively S1 100 S2 100 P1 250 P2 150 Standard service hours used # of employees 20 20 90 90 (2) Using the direct method, the cost of S1 allocated to P1 is S (3) Using the sequential method, if the support department with the highest percentage of interdepartmental service is allocated first, the cost of the support departments allocated to P1 is S