Ralph Co. has two support departments (S1 and S2) and two producing departments (P1 and P2). Department S1 costs are allocated on the basis of number of designs, and Department S2 costs are allocated on the basis of space occupied (in square feet).

	S1	S2	P1	P2
Direct Department Costs	$7,600	$11,000	$27,500	$30,000
Number of Designs	10	5	20	25
Space Occupied (in Square feet)	1,000	500	1,500	2,500

Please fill in blanks (including commas in your answers).

Under the sequential method, ___$___ of costs from S1 would be allocated to the producing departments; ____%___ of costs from S1 would be allocated to the producing departments. (Assuming the support department with the higher percentage of interdepartmental service is allocated first)

Under the reciprocal method, ___% ___ of costs from S1 would be allocated to the producing departments.