Nora Company has two service $($support$)$ departments $($S$1$ and S$2)$ and two producing departments $($P$1$ and P$2).$ Estimated direct costs and percentages of services used by other departments are as follows:

$\backslash$table$[[,$Used by department$],[$Support Dept.,$S{1}_{?},S{2}_{?},P{1}_{?},P{2}_{?}$