In poneral, do U.5. Generaly Accepted Accounting Principles allow for the allocation of service department costs to production departments for the purpose of valuing inventory?Allocating Service Department Costs. Crandall Company has two production departments (Pl and P2] and three service departments [51, 52, and 53). Service department costs are allocated to production departments using the direct method. The $400,000 costs of department 51 are allocated based on the number of employees in each production department. The $600,000 costs of department 52 are allocated based on the square footage of space occupied by each production department. The 5300,000 costs of department $3are allocated based on hours of computer support used by each production department. Information for each production department follows. Production Number of Square Feet Computer Department Employees Occupied Support Hours PI 20 3,000 10,000 P2 6000 15,00 Total 9.000 25,000 Arquined: Calculate the service department costs allocated to each production department