Question 21 5 pts DIPI DI PM Dolphin Company has two service departments, 51 and 52. and three production departments, P1, P2 and P3 The following data relate to Dolphin Company's stication of service department costs Number Kilowatt Cost of Hours Employees 51 80.000 2 600 S2 40.000 3 400 P100,000 3 500 P2 800,000 6 1,000 P3 1.200.000 6 2.500 51 allocate its costs on the basis of number of employees 52 allocates its costs on the basis of kilowatt houn. The order of location for Dolphin Company is 51 first and 52 second Dolphin Company uses the direct method to locate its service department costs Problem 31 The allocation of costs from 2 to PI would be 551 32 board 1000 510.000 5434 $50 II de 9 0 }