Brown Co. has two service departments (S1 and S2) and two production departments (P1 and P2). For 2020, S1 and S2 incurred service costs of $90,000 and $210,000, respectively; P1 and P2 had product costs of $500,000 and $650,000, respectively, before the service cost allocation. For the year, S2, P1, and P2 used 10%, 40%, and 50% of Sls services, respectively; S1, P1, and P2 used 30%, 45%, and 25% of S2's services, respectively. 1. Using the direct method, allocate the costs of service departments to the two production departments (i.e., determine the product costs of P1 and P2 after the service cost allocation). Show your work. (8 points) 2. Using the step method, allocate the costs of service departments to the two production departments (i.e., determine the product costs of P1 and P2 after the service cost allocation). Show your work. (8 points) 3. Describe another method that might replace the direct/step methods. (4 points)