ABC Company has the following data from his service and production departments

Service 1 is maintenance, incurs $20,000 of cost, and is driven by square feet

Service 2 is tech support, incurs $15,000 of cost, and is driven by machine hours

Production 1 is Cutting - Production 2 is Finishing

	Provider
User	S1	S2
S1	-	10
S2	20	-
P1	40	45
P2	30	65

Required

You are to determine how much of the $35,000 will be in each production department (P1 and P2) when they determine their departmental overhead rates. You need to do this under 4 approaches direct, step (2 ways) and reciprocal. You should round to whole dollars and NOT worry if you are off a very few dollars.