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Percentage Service Provided to si S2 P1 P2 0% 25% 45% 30% 20 0 20 60 Department Service 1 (si) Service 2 (S2) Production 1

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Percentage Service Provided to si S2 P1 P2 0% 25% 45% 30% 20 0 20 60 Department Service 1 (si) Service 2 (S2) Production 1 (P1) Production 2 (P2) Total Cost $ 124,000 56,000 465,000 336,000 $ 981,000 What percentage of S2's costs is allocated to P1 and to P2 under the direct method? (Round your answer to the nearest fraction.) Service Department 2's Costs P1 P2

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