Allocating Service Department Costs: Allocation Basis Alternatives Weld-Rite Fabricators has two producing departments, P1 and P2, and one service department, S1. Estimated directed overhead costs per month are as follows:

P1	$150,000
P2	250,000
S1	91,000

Other data follow:

	P1	P2
Numbers of employees	150	50
Production capacity (units)	100,000	60,000
Space occupied (square feet)	5,000	15,000
Five-year average of S1's service output used	65%	35%

For each of the following allocation bases, determine the total estimated overhead cost for P1 and P2 after allocating S1 cost to the producing departments.

	P1	P2
1. Based on number of employees	Answer	Answer
2. Production capacity in units	Answer	Answer
3. Space occupied	Answer	Answer
4. Five-year average of S1 service used	Answer	Answer
5. Estimated direct overhead costs	Answer	Answer