BWT Company has two service departments (S1 and 52) and two producing departments (P1 and P2). Estimated direct costs and percentages of services used by other departments are as follows: Service Dept. S1 P1 P2 S1 provides services to 20% 35% 45% S2 provides service to 30% 30% 40% $1 $2. P2 Direct costs $ 28,000 ! $ 15,000 $ 29,000 $ 18,000 Required: Prepare a schedule allocating the service department costs to the producing departments using the direct allocation method. b Prepare a schedule allocating the service department costs to the producing departments using the step allocation method