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Department Cost Percentage Service Provided to S1 S2 P1 P2 Service 1 (S1) $ 116,000 0% 30% 30% 40% Service 2 (S2) 48,000 25 0

Department Cost

Percentage Service Provided to

S1 S2 P1 P2
Service 1 (S1) $ 116,000 0% 30% 30% 40%
Service 2 (S2) 48,000 25 0 25 50
Production 1 (P1) 385,000
Production 2 (P2) 256,000
Total $ 805,000

What percentage of S1s costs is allocated to P1 and to P2 under the direct method? (Round your answer to the nearest fraction.)

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