QUESTION $3$

THE FOLLOWING INFORMATION IS USED FOR QUESTIONS $1-3.$

Quiz Company's manufacturing process is organized into two producing departments $($P$1$ and P$2)$ and two service departments $($S$1$ and S$2).$ Overhead costs from S$1$ are allocated based on machine hours. Overhead costs from S$2$ are allocated based on square footage. The following information is available for the four departments.

$\backslash$table$[[,$Service Departments,,Producing Departments$],[,S1,,,$P$1,$P$2],[$Overhead cost$,$$$150,000,$$$160,000,,$$$98,000,$$$56,000$