Great Ape Glassworks manufactures glass used for the screens on smartphones. It has two producing departments, P1 and P2, and only one service department, S1. The company is able to track overhead to the various departments but wants to allocate the service department costs to the producing departments. However, the company is not sure which of the multiple allocation bases should be selected. The data it collected appear in the table below. Required: 1. Determine the total estimated overhead cost for each of the producing departments after allocating the cost of the service deparment: a. Using employee headcount as the allocation base. b. Using occupled space as the allocation base. c. Using productive capacity as the allocation base. d. Using the 3-year average use as the allocation base