Corporation has two service departments, S1 and S2, and three production departments, P1, P2, and P3. Data for a recent month follow:

service provided	s1	s2	p1	p2	p3
s1		0.10	0.20	0.40	0.30
s2	0.30		0.20	0.40	0.10
cost	200,000	100,000	600,000	800,000	1,000,000

Required: 1. Compute the allocation of service department costs to producing departments using the direct method.

2.Compute the allocation of service department costs to producing departments using the step-down method.

3. Compute the allocation of service department costs to producing departments using the reciprocal method.