E. The following information relates to Wal-Mart Corporation for the past accounting period Cost Direct Center Cost Proportion of Services used by: 51 S2 53 P1 P2 P3 .10 .30 20 .25 .40 .60 .20 .20 .35 15 .20 05 S1 S2 S3 P1 P2 P3 P120,000 80,000 45,000 78,000 99,000 45,000 _23. What amount will be allocated by $1 to $2 under direct method? _24. What amount will be allocated by S2 to P2 under direct method? _25. How much is the total overhead costs in P3 after the allocation under direct method? _26. Under the step method which department will allocate its direct cost first? _27. Under the step method which department will allocate its direct cost last? _28. Using the algebraic method, how much is the total costs to be allocated by $1 to all departments? _29. Using algebraic method, how much is the cost to be allocated by S3 to S2? _30. What is the total cost to be allocated by the servicing departments to producing departments