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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

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 $7,560 $12,000 $27,500 $30,000
Number of Designs 10 5 20 25
Space Occupied (in Square feet) 1,000 500 1,500 2,500

Assume Ralph uses the direct method.

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

The charging rate for Department S1 is ___$___ per design.

The charging rate for Department S2 is ___$___ per square foot.

The overhead costs for Department P2 after allocation are ____$_____.

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