Filer Fabrication has three service departments (S1, S2, and S3) and two production departments (P1 and P2). Data on service department usage and service direct costs follow.

	Using Department
	S1	S2	S3	P1	P2
S1	0%	4%	17%	22%	57%
S2	14%	0%	21%	25%	40%
S3	15%	8%	0%	33%	44%
Direct cost	$ 218,000	$ 178,000	$ 155,000	NA*	NA*

*Not applicable for this problem.

Required:

Assume that Filer Fabrication uses the reciprocal method of service department cost allocation. What is the total service department cost allocated to P1? To P2? (Hint: Use the reciprocal method spreadsheet shown in Exhibit 11.22 as a start to your analysis.)

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollars.

	cost allocated
P1
P2