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A company has two service departments, S 1 and S 2 , and two production departments, P 1 and P 2 . Departmental data for

A company has two service departments, S1 and S2, and two production departments, P1 and P2. Departmental data for January is shown below:
What are the total costs to P1 and P2 if the company uses the direct and sequential method of allocating its service department costs starting with S1.
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