Chancellor Company is divided into four departments. Departments A and B are service departments and Departments 1 and 2 are operating (production) departments. The services of the two service departments are used by the other departments as follows: Dept A Dept. B Dept. 1 Dept 2 50% Services of Department A Department B. Direct costs incurred by each department 20% 40% 30% 60% $60,000 $50,000 $70,000 $80,000 Complete the following table. Allocation of Expenses to Departments Department Department B Department 1 Department 2 Total direct Department expenses. $60,000 $50,000 $ 70,000 S 80,000 Service department expenses Department A Subtotal Department B Total