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. - 1 s2 P1 35% P2 45% S1 20% 40% 40% 20% Direct costs $16,000 $30,000 $20,000 $30,000 Required: a. 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