Boston Fabricators has two producing departments, P1 and P2 and one service department, S1. Estimated direct overhead costs per month are as follows: P1=$150000 P2=250000 S1=91000 Also other data availabe are: Number of employees for P1=75 and for P2=25 Production Capacity for P1=50000 units and for P2=30000 units. Space occupied for P1=2500 sqft and for P2=7500 sqft. Five year avg percent of S1's service output used for P1=65% and for P2=35%. Please find: 1- for each of the following allocation bases, determine the total estimated overhedd cost for p1 and p2 after allocating s1 cost to the producing departments. 1-number of emplyees 2-production capacity in units 3-space occupied 4-five year average percentage for s1 service used. 5-estimated direct overhead costs. b- for each of the five allocation bases, explain the circumstances under which each allocation base might be most appropriately used to allocate service department cost in a manufacturing plant such as boston fabricators. Also, discuss the advantages and disadvantages that might result from using each of the allocation bases.