Overhead costs from S2 are allocated based on square footage. The following info is available for the four departments.

	S1	S2	P1	P2
OverHead Cost	$150,000	$160,000	$98,000	$56,000
Machine Hours	2,000	1,000	6,900	3,100
Square Footage	2,000	1,700	4,000	6,000

note: all questions, round allocation ratios to four decimal points, and round all dollar amounts to the nearest dollar. Give your answers using dollar signs and commas but no decimal points (cents). EXAMPLE: $12,365.

1. Determine the total cost for P1 using the direct method to allocate service department costs.

2. Determine the total cost for P1 using the sequential method to allocate service department costs.

3. Determine the total cost for P1 using the reciprocal method to allocate service department costs.