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: Estimates of the benefits received by each cost department are as follows: 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. 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: Estimates of the benefits received by each cost department are as follows: 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