The Ceradyne Company has three service departments, 51, 52 and 53, and two production departments. P1 and P2. The following data relate to Ceradyne's allocation of service department costs: Budgeted Costs Number of Employees 51 $5,310.000 110 52 3,540.000 67 sa 3 186.000 51 Pi 236 P2 354 Service department costs are allocated by the direct method. The number of employees is used as the allocation base for all service department costs (a) Your answer is correct Allocate service department costs to production departments Cost Allocated to Service Department Service dept Costs P1 P2 51 $5,310,000 3 2124000 S6000 52 3.540.000 3 3416000 2124000 $3 3.185.000 $ 1274400 1911600 e Textbook and Media Attempts: 1 of 3 used (b) Calculate the total service department cost allocated to each production department Cost Allocated to Service dept Costs P1 P2 Total cost