Kirby Industries has two service departments (S1 and S2) and three production departmen P2, and P3). The following table shows the costs incurred at the two service as the proportion of services provided by the two service departments to the other depa ts (P1, departments, as well Costs ServiceS Percent Allocable to Incurred Department S1 S2-P1P2 P3 - $1,000,000 S1 S2 30% 20% 10% 25% 20% 260,000 40% 15% 40% For example, service department S1 incurred $1,000,000 while providing 20 percent of its services to service department S2, 30 percent to production depart production department P2, and 10 percent to production department P ment P1, 40 percent to For simplicity, the direct costs incurred by the production departments are ignored. The general manager of Kirby Industries wanted to know how the service department costs can be allocated to the production departments in order to facilitate performance evaluation. Required: Allocate the service department costs to the production departments using the step method (where the allocation begins with the service department that provides the largest proportion of its total services to other service departments)