A Corporation has two service departments, S1 and S2, and three production departments, P1, P2, and P3. Data for a recent month follow:

Service Provided to:	S1		S2		P1		P2	P3
S1						0.10				0.20				0.40			0.30
S2		0.30								0.20				0.40			0.10
Costs	$	200,000			$	100,000			$	600,000			$	800,000		$	1,000,000

a. Compute the allocation of service department costs to producing departments using the direct method.

b. Compute the allocation of service department costs to producing departments using the step-down method.

c. Compute the allocation of service department costs to producing departments using the reciprocal method.