Boston Fabricators has two producing departments, P1 and P2. and one service department, S1.

Estimated direct overhead costs per month are as follows:

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

Other data follow:

	P1	P2
Number of employees	75	25
Production capacity(units)	50,000	30,000
Space occupied (square feet)	2,500	7,500
Five-year average percent of ofS1's service output used	65%	35%

Required:

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.

1. The number of employees

2. Production capacity in units

3. Space occupied

4. The five-year average percentage of S1 services used

5. Estimated direct overhead costs.