Dolphin Company has three service departments, S1, S2 and 53, and two production departments, P1 and P2. The following data relate to Dolphin Company's allocation of service department costs: S1 S2 Number of Kilowatt Square Cost Employees Hours Feet 80,000 2 800 200 40,000 1 400 200 100,000 3 500 400 800,000 6 1,500 3,000 1,200,000 6 2,500 3.000 S3 P1 P2 S1 allocates its costs on the basis of number of employees. S2 allocates its costs on the basis of kilowatt hours. 53 allocates its costs on the basis of square feet. The order of allocation for Dolphin Company is S1, S2 and then S3. Dolphin Company uses the direct method to allocate its service department costs. Problem 4.1 The allocation of costs from $3 to P2 would be: Dolphin Company has three service departments, S1, S2 and 53, and two production departments, P1 and P2. The following data relate to Dolphin Company's allocation of service department costs: S1 S2 Number of Kilowatt Square Cost Employees Hours Feet 80,000 2 800 200 40,000 1 400 200 100,000 3 500 400 800,000 6 1,500 3,000 1,200,000 6 2,500 3,000 S3 P1 P2 S1 allocates its costs on the basis of number of employees. S2 allocates its costs on the basis of kilowatt hours. 53 allocates its costs on the basis of square feet. The order of allocation for Dolphin Company is S1, S2 and then S3. Dolphin Company uses the direct method to allocate its service department costs. Problem 4.2 The allocation of costs from $1 to P1 would be: Dolphin Company has three service departments, S1, S2 and 53, and two production departments, P1 and P2. The following data relate to Dolphin Company's allocation of service department costs: Number of Kilowatt Square Cost Employees Hours Feet S1 80,000 2 800 200 S2 40,000 1 400 200 S3 100,000 3 500 400 P1 800,000 6 1,500 3,000 P2 1,200,000 6 2,500 3,000 S1 allocates its costs on the basis of number of employees. S2 allocates its costs on the basis of kilowatt hours. 53 allocates its costs on the basis of square feet. The order of allocation for Dolphin Company is S1, S2 and then 53. Dolphin Company uses the direct method to allocate its service department costs. Problem 4.3 The total service department costs allocated from S1, S2 and 53 to P1 would be: Dolphin Company has three service departments, S1, S2 and 53, and two production departments, P1 and P2. The following data relate to Dolphin Company's allocation of service department costs: 1 Number of Kilowatt Square Cost Employees Hours Feet S1 80,000 2 800 200 S2 40,000 400 200 S3 100,000 3 500 400 P1 800,000 6 1,500 3,000 P2 1,200,000 6 2,500 3,000 S1 allocates its costs on the basis of number of employees. S2 allocates its costs on the basis of kilowatt hours. 53 allocates its costs on the basis of square feet. The order of allocation for Dolphin Company is S1, S2 and then S3. Dolphin Company uses the direct method to allocate its service department costs. Problem 4.4 The allocation of costs from S3 to S1 would be