The Danville Manufacturing Company has two service departments and two production departments. The following data are available for 2011.

	Service	Service	Production	Production
	Dept. 1	Dept. 2	Dept. 1	Dept. 2
Department Costs	$24,000	$16,000	$80,000	$75,000
Number of Transactions	6,000	6,000	6,000	12,000
Square Feet Occupied	4,000	3,000	4,000	6,000

The costs of service departments 1 and 2 are allocated on the basis of number of transactions and square feet occupied, respectively. Assuming that Danville Manufacturing Company allocates service department 1 costs first, the amount of service department 1 costs allocated to service department 2 under the step-down method would be: 6,000, 2,000, 0 or 12,000.

AND

Assuming that Danville Manufacturing Company allocates service department 1 costs first, the amount of service department 2 costs allocated to production department 1 under the step-down method would be: 3,000, 2,000, 4,000, or 3,200.

AND

Assuming that Danville Manufacturing Company uses the direct method of allocating service costs, the amount of service department 1 costs allocated to production department 1 would be: (If necessary, round your answer to the nearest whole number.) 5,143, 3,000, 12,000 or 8,000.

AND

Assuming that Danville Manufacturing Company uses the direct method of allocating service costs, the amount of service department 2 costs allocated to producing 2 would be: 4,364, 9,600, 4,800 or 5,600.