Marvin Company has three service departments, S1, S2,and S3, and two production departments, P1 and P2. The following data relate to Marvin's allocation of service department costs: Budgeted Cost Number of employees S1 $4,500,000 90 S2 3,000,000 60 S3 2,700,000 40 P1 200 P2 300 Service department cost are allocated by the direct method. The number of employees is used as the allocation base for all service department cost. Question A) Allocate service department cost to production departments. Question B) Calculate the total service department cost allocated to each production department