Allocating Service Department Costs: Allocation Basis Alternatives (L02) Boston Fabricators has two producing departments, PI and P2. and one service department. SI. Estimated direct overhead costs per month are as follows: r. For each of the following allocation bases, determine the total estimated overhead cost for PI and P2 after allocating S1 cost to the producing departments. Number of employees Production capacity in units Space occupied Five-year average percentage of S1 services used nearest dollar) Estimated direct overhead costs. (Round your answer to the nearest dollar.)