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Interdepartment Services: Step Method Tucson Manufacturing Company has five operating departments, two of which are producing departments (P1 and P2) and three of which are service departments (S1, S2, and 53). All costs of the service departments are allocated to the producing departments. The following table shows the distribution of services from the service departments. Services provided to Services provided from - 5% 25% 50% 20% S2 10% S1 S2 S3 P1 P2 S1 5 45 40 S3 15 5 20 60 The direct operating costs of the service departments are as follows: S1 $21,000 S2 255,000 S3 27,000 Using the step method, prepare a schedule for Tucson Manufacturing Company allocating the service department costs to the producing departments. (Round calculations to the nearest dollar.) Service Departments Producing Departments S1 Total costs $ $ $ S2 S3 P1 P2 $ $