PART 4 (7 points, 15 minutes) A manufacturer's plant has two service departments designated as SI and $2, and two production departments designated as PI and P2. The company has already made a distribution of other costs to the service departments and producing departments. The reciprocal method is used for allocating the service department costs. The necessary information about usage of service facilities is as follows: Support Departments Production Departments $2 P1 P2 Budgeted costs $148,000 $157,600 $1,200,000 $1,100,000 Budgeted maintenance- 0% 10% 35% 55% hours Number of employees 20% 0% 50 30 Required Allocate the support departments' costs to production departments using the step down method