by two the following to answer questions 18 to 20: summary of the usage of the service department services by other services departments as well as Servise DepatineetsProt 92 as s5 P1 40 35 10 10 s3 are as follows: Direct costs in the various departments Drpartment Direc Cots $210,000 5130,000 5$40,000 $2,100,000 2,700,000 53 PI 1s la what order should the three service departments be allocated, assuming the step-method is used? A. S3-S2-S1 B. S3-S1-S2 C. s2-51-53 S2-S3-S1 step-method of allocation is used, how much would be allocated from S1 to P1? A. $55,579 B. $ 84,000 C. $1O5.600 D. $ 95,790 20. If the step-method of allocation is used, how much would be allocated from S1 to s3? A. $10,500 B. so C. $13,200 D. $15,700 Page 7 of 14