Below are cost information provided by Kilang Boom.

Service dept SH Service dept SQ Production dept PX Production dept PG

Costs (RM200,000, RM300,000, RM100,000, RM400,000),

Basis 1 (40, 25, 25, 75)

Basis 2 (400, 200, 100, 300)

Service Department SH is using Basis 1. Service Department SQ is using Basis 2. Using the above information, allocate the costs of the service departments to production departments using Direct method and Step method.