Dolphin Company has three service departments, S1, S2 and S3, and two production departments, P1 and P2. The following data relate to Dolphin Company's allocation of service department costs: Number Kilowatt Square Cost of Hours Feet Employees 80,000 2 800 200 S1 S2 40,000 1 400 200 S3 100,000 3 500 400 P1 800,000 6 1,500 3,000 P21,200,000 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. S3 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 4.4 The allocation of costs from S3 to S1 would be: $100,000 0 $40,000 0 $0 0 $45,000